Question: When a PCAOB auditing standard indicates that an auditor could perform a specific procedure, how should the auditor decide whether and how to perform the
When a PCAOB auditing standard indicates that an auditor could perform a specific procedure, how should the auditor decide whether and how to perform the procedure?
| By comparing the PCAOB standard with related AICPA auditing standards |
| By exercising professional judgment in the circumstances |
| By soliciting input from the issuer's audit committee |
| By evaluating whether the audit is likely to be subject to inspection by the PCAOB |
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