The New Auditor’s Report: A Comparison between IAASB and US PCAOB Standards
IAASB
Aug 01, 2017 | Guidance & Support Tools
24 Pages
English
Following the US Public Company Accounting Oversight Board (PCAOB)’s recent release of AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, the IAASB's Auditor Reporting Implementation Working Group has prepared a comparison between the IAASB and PCAOB standards. These publications will help improve understanding of the key aspects of the standards from both organizations.
These are presented in two formats: long form, which describes the similarities and differences between the standards, and a table, which provides a summary.
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Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Exposure Draft, Proposed International Standard on Auditing of Financial Statements of Less Complex Entities
- ISQM 1 First-Time Implementation Guide
- ISQM 2 First-Time Implementation Guide
- Survey Consultation: Work Plan, 2022-2023
