Which of the following items would not be included in a PCAOB audit report that includes CAMs?
Question:
Which of the following items would not be included in a PCAOB audit report that includes CAMs?
a. Identification of the CAM.
b. Description of the principal considerations that led the auditor to determine that the matter is a CAM.
c. Indication as to whether management agreed that the matter was a CAM.
d. Description of how the CAM was addressed in the audit.
e. Reference to the relevant financial statement accounts or disclosures.
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Related Book For
Auditing A Risk Based Approach
ISBN: 9780357721872
12th Edition
Authors: Karla M Johnstone-Zehms, Audrey A. Gramling, Larry E. Rittenberg
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