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2006.02.19

PCAOB Auditing Standard No.4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist

 こんにちは、丸山満彦です。PCAOBからAuditing Standards No.4 "Reporting on Whether a Previously Reported Material Weakness Continues to Exist"が公表されているので備忘録として載せておきます。

 
PCAOB(The Public Company Accounting Oversight Board )
Standards
・・Auditing Standard No. 4

・・・Auditing Standard No. 4
・・・・Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 4
・・・・Briefing Paper: Proposed Auditing Standard on Reporting on the Elimination of a Material Weakness
・・・・News Release: Board Proposes Auditing Standard on Reporting on the Elimination Of A Material Weakness

 日本の場合は、もう少し先の話ですけどね・・・

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