Question

List the 10 GAAS from the PCAOB standards and the 10 AICPA standards in 2 columns.
a. Identify differences in each of the standards.
b. Highlight any differences that you think indicates a difference in meaning.
c. Add a 3rd column and list the field work and reporting concepts from AS 5 that are the parallel for an ICFR audit to the standards for financial statement audits.
Identify any significant differences in the words or meaning.



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  • CreatedJanuary 21, 2015
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