This Edition of A Closer Look
The recent issuance of the AICPA’s suite of new auditor reporting standards marks the culmination of auditor reporting standards projects for the three major standard setters (AICPA, PCAOB and IAASB). The most significant changes include the re-ordering of report sections, and when applicable, the reporting of key or critical audit matters. This edition of A Closer Look examines:
- Requirements of the new reporting standards, including the significant changes from extant standards
- How the three sets of reporting standards are similar
- How the three sets of reporting standards differ
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