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Firms That Perform

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The impact of Covid-19 on Audit and Assurance challenges ...

The impact of Covid-19 on Audit and Assurance challenges ...

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b) Perform audit procedures over the entity’s final inventory records to determine whether they accurately reflect actual inventory count results. In cases where the inventory count is scheduled at a date other than the financial statements period end, auditors will need to perform additional audit procedures to obtain evidence regarding

  Perform

Conformed to Federal Register version

Conformed to Federal Register version

www.sec.gov

this release, the terms “principal trading firms” and “proprietary trading firms” (collectively, “PTFs”) will be used interchangeably. 3 As used in this release, the term “dealer” refers to both dealers and government securities dealers unless explicitly noted …

  Firm

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