2006 Auditing Standards
Edition: 1 edition
Publisher: South-Western Educational Pub
Published: September 2, 2005
Language: eng
Format: Paperback
Number of pages: 544
ISBN-13: 9780324271478
Subjects: Management accounting; Accounting (General); Auditing; Business & Economics; Business / Economics / Finance; Textbooks; Business/Economics; Auditing - General; Accounting; Auditing; Business & Economics / Accounting / General; Accounting - General; Standards; United States
First sentence: An audit report on the financial statements of a public company regulated by the PCAOB should (1) be titled "Report of Independent Registered Public Accounting Firm," (2) refer to "the standards of the Public Company Accounting Oversight Board (United States)," (3) not include any reference to generally accepted auditing standards, and (4) include the city and state (or country, if a non-U.S. auditor) from which the audit report is issued.