PCAOB Proposes New Auditing Standard on Confirmation

PCAOB가 기업회계감사시 감사인이 사용하는 "조회" 절차에 대한 기존의 기준 (AU 330) 을 강화하고 현대화하는 새로운 감사기준을 제안했으며 9월 13일까지 그에 대한 공개의견을 묻는다는 내용 ...

The PCAOB today approved for public comment a proposed audit standard, Confirmation. The proposed standard would strengthen the requirements under the current auditing standard, AU sec. 330, The Confirmation Process, which it would replace. Comments are due Sept. 13, 2010.

PCAOB Proposes Seven New Risk Assessment Standards

The Public Company Accounting Oversight Board (PCAOB) has decided to propose seven new auditing standards related to the auditor's assessment of and responses to risk. The proposed standards would realign the existing subject matter of several PCAOB interim standards into a topical framework that is common with the recently-clarified risk assessment standards of the International Auditing and Assurance Standards Board (IAASB).