[Anonymous]

Hello,

Am I correct in assuming that issuers reference the PCAOB in the auditors responsibility paragraph while non issuers reference GAAS?

Am I correct?

Please help

[Biff-1955-Tannen]

Made the following required changes to the auditor's report, relative to AICPA guidelines.
A.
Title of the report — Replaced “Independent Auditor's Report” with “Report of Independent Registered Public Accounting Firm.”
B.
Scope paragraph — Replaced reference to “auditing standards generally accepted in the United States of America” with “the standards of the Public Company Accounting Oversight Board (United States).”
C.
Opinion paragraph — Replaced reference to “accounting principles generally accepted in the United States of America” with “U.S. generally accepted accounting principles.”
D.
Signature — Required firms to add their city and state (or country, as applicable) along with their signature and date of their audit report.

AUD 93 Jan 16
BEC 83 Feb 16
FAR 83 Apr 16
REG 84 May 16

99% Ninja MCQ only

[Author]

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