SEC OKs Auditing Standard No. 2; PCAOB adopts Standard No. 3.The SEC has approved its Auditing Standard No. 2, An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. The PCAOB PCAOB Public Company Accounting Oversight Board staff guidance regarding implementation is available at www.pcaobus.org See .org. (networking) org - The top-level domain for organisations or individuals that don't fit any other top-level domain (national, com, edu, or gov). Though many have .org domains, it was never intended to be limited to non-profit organisations. RFC 1591. . The SEC also published guidance at www.sec.gov/info/accountants/control faq0604.htm. Additionally, the PCAOB unanimously adopted Auditing Standard No. 3, Audit Documentation, and a related amendment to an interim auditing standard, which establishes general requirements for documentation an auditor auditor n. an accountant who conducts an audit to verify the accuracy of the financial records and accounting practices of a business or government. A proper audit will point out deficiencies in accounting and other financial operations. should prepare and retain. Download To receive a file transmitted over a network. In any communications session, "download" means receive, and "upload" means send. The download/upload often implies a big/little scenario, in which data is being downloaded from the "big" server into the "little" user's computer. the standard at www.pcaobus.org/pcaob_rulemaking.asp. |
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