What is PCAOB ?
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Public Company Accounting Oversight Board
The goal of the Supervisory Board, Accounting, Company, videos, ()this description is declared:
"protect the interests of investors and the public interest of the way the preparation of audit reports, information, interested, fair and independent"
After the scandal, the financial beginning of the third millennium, which in 2002 lead to the adoption of the law - in the US Congress. pursuant to Section 101 of this law, the Supervisory Board of the company's accounting, videos, () The Congress was launched. This is the first time in the history of audited us was that the auditors, surveillance, exterior, and independent, were included in the study (previously, auditors of the American under the supervision of accountants official America were).
The Supervisory Board, Accounting, Company, videos, () has five member states: include a chairman,. that the Securities and Exchange Commission of America after consultations with the chairman of the board of governors of the system the central bank and Treasury for the period of five years selected and commissioned. Group consultations, the investor, ETC., Group consultations, permanent agriculture resources, pricing is also a subset of .
Please share the Supervisory Board of the company's accounting, videos, () in the form of Standards, Audit, etc.). quality control, and certification Gary done; and guidelines have also to cope with the issue in connection with these standards is released.
the latest audit standards approved , standard audit number 16 with the title, communication with the committee, auditing is in the audit firms that the beginning of the financial year that are after December 15, 2012 was the entry into force.
it is a group of Standards, Audit previous (approved, Board of standards, auditing, accountants official America) that The have been accepted as well as the standards of temporary (AU110-AU901) have been published; and with the adoption of the standards audit related to any topic gradually from the void, and with the standards of Audit New are replaced. Regulations, standards, and budget all have to the final adoption of the Securities and Exchange Commission of America, agree. The full text of all approved criteria sector standards (Standards) website official it available to the public.