PCAOB が Staff Guidance On Auditing Internal Control in Smaller Public Companies を公表したようですね。。。

　こんにちは、丸山満彦です。PCAOBがStaff Guidance On Auditing Internal Control in Smaller Public Companies を公表したようですね。。。
　まだ読んでいません。

　
【PCAOB】
・2007.10.17 PCAOB Issues Staff Guidance On Auditing Internal Control in Smaller Public Companies
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The guidance explains how auditors can apply the Board's internal control auditing standard, Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements, to audits of smaller, less complex public companies.

When it adopted Auditing Standard No. 5 in May, the Board committed to provide additional guidance on applying the standard to audits of smaller public companies. Auditing Standard No. 5 provides direction to auditors on scaling the audit based on the company’s size and complexity.
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・・PRELIMINARY STAFF VIEWS AN AUDIT OF INTERNAL CONTROL THAT IS INTEGRATED WITH AN
AUDIT OF FINANCIAL STATEMENTS:

　ぼちぼちと読みます。。。