The Public Company Accounting Oversight Board now has the responsibility for issuing standards for audits of public companies. At the time of writing this edition of the text-book, it had just issued Auditing Standard No. 1-References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board. Search PCAOB's website (http://www.pcaobus.org) and identify one of its new auditing standards relating to audit reports. Prepare a report describing how the new standard differs from the AICPA's auditing standards.