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July 2016 » SEC | The PCAOB's Proposed New...
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Allan B. Afterman, PhD, CPA
In May, the PCAOB issued a proposed standard, “The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion,” which, if adopted, would make significant changes to the standard auditor's report intended to make it more relevant and informative for investors and other financial statement users. The 2016 proposal represents a modified reproposal of a similar standard issued in September 2013. Although other changes have been proposed, the most significant change would require the auditor's report to include a discussion of critical audit matters (CAM) and to provide audit-specific information about particularly challenging, subjective, or complex aspects of the audit.
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