Pursuant to PCAOB Release No. 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, dated June 1, 2017, the PCAOB adopted a new auditor reporting standard and related amendments that will require the auditor to provide new information about the audit and make the auditor's report more informative and relevant to investors and other financial statement users. The standard and related amendments were subsequently approved by the SEC on October 23, 2017, and are effective as of audits of fiscal years ending on or after December 15, 2017 (except for the "Critical Audit Matters" section of the standard and related amendments, which have a phased effective date).
This 2018 edition of the AICPA's PCAOB Standards and Related Rules includes the newly approved standard The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101). In addition, this title also features updated staff guidance, included a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.
- ISBN10 1945498927
- ISBN13 9781945498923
- Publish Date 13 February 2018
- Publish Status Out of Stock
- Out of Print 18 February 2022
- Publish Country US
- Publisher John Wiley & Sons Inc
- Imprint American Institute of Certified Public Accountants
- Format Paperback
- Pages 1760
- Language English