Board to Consider Amendments to Interim Standards
Washington, DC, Sept. 10, 2004 - The Public Company Accounting Oversight Board has scheduled an open meeting for 10 a.m. Wednesday, Sept. 15, 2004, to consider adopting amendments to the Board’s interim auditing standards.
The meeting will be held in the Board’s hearing room at 1666 K St. NW, Washington, D.C.
The Board will consider adopting amendments to its interim standards that will conform the standards to the requirements of PCAOB Auditing Standard No. 2, “An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements.”
The conforming amendments, which were proposed March 9, 2004, include the addition of references to assist auditors in performing integrated audits of financial statements and internal control over financial reporting.
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The PCAOB is a private-sector, nonprofit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.
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