The PCAOB held an open meeting on Wednesday, June 12, 2024, at 2:00 p.m. ET.
At the meeting, the Board considered the following:
A proposal to replace the PCAOB’s existing auditing standard related to an auditor’s use of substantive analytical procedures with a new standard: AS 2305, Designing and Performing Substantive Analytical Procedures.
Adoption of amendments to two PCAOB auditing standards, AS 1105, Audit Evidence, and AS 2301, The Auditor’s Responses to the Risks of Material Misstatement, to address aspects of audit procedures that involve technology-assisted analysis of information in electronic form.
Adoption of an amendment to PCAOB Rule 3502, Responsibility Not to Knowingly or Recklessly Contribute to Violations.
13 июн 2024