Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Reproposed Auditing Standard on Related Parties

被引:0
|
作者
Mintchik, Natalia
Pevzner, Mikhail
Sierra, Gregory
机构
来源
CURRENT ISSUES IN AUDITING | 2013年 / 7卷 / 02期
关键词
D O I
10.2308/ciia-50567
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
On May 7, 2013, the Public Companies Accounting Oversight Board (PCAOB) solicited public comments on its reproposed exposure draft of the Auditing Standard on Related Parties (Docket 038: Proposed Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing Standards). The two-month comment period ended on July 8, 2013. This commentary summarizes the contributors' views on this exposure draft.
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页码:C23 / C29
页数:7
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