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Search results with tag "Predecessors"
Communications Between Predecessor and Successor …
us.aicpa.orgPerformed by Other Independent Auditors. Furthermore, the predecessor audi-tor is not a specialist as defined in section 336, Using the Work of a Specialist, or an internal auditor as defined in section 322, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements.
STAFF QUESTIONS AND ANSWERS - PCAOB
pcaobus.orgSTAFF QUESTIONS & ANSWERS Adjustments to Prior-Period Financial Statements Audited by a Predecessor Auditor June 9, 2006 Page 3 of 12 financial statements, a predecessor auditor should use the date of his or her