10/7/2025
These links are referenced in LO 5.1 and 5.2 in ACCT 4311 textbook
This audit standard from the PCAOB is referenced in Whittington chapter on evidence. Take a look.
AUC 315 is an audit standard when the AICPA was issuing them.
Lengthy statement on identifying and assessing risk of material misstatement
An example of PCAOB sanctioins for failure to collect adequate evidence
Here is an example of auditor fines and you are out of the club for two years for failure to collect evidence
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