November 24, 2008

PCAOB Update on Proposed New Auditing Standards and Audit Considerations in the Current Economic Environment
(上市公司会计监管委员会快报 - 基于当前经济环境，PCAOB提出新的审计准则及应考虑的相关审计事项)

上市公司会计监管委员会快报

10月22日,PCAOB与常务咨询小组召开会议讨论了若干问题,即当前的经济环境会如何影响重大错报的风险及财务报表审计,以及PCAOB是否应发布指引以协助审计师实施审计工作。10月21日,PCAOB建议推出七项新的审计准则，实施更有效的以风险为基础的审计方法。本文将就此予以详细说明。


   

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