Role and Function of the Public Company Accounting Oversight Board and Auditing Standard No. 5 an Audit Internal Control Over Financial Reporting that Integrated with an Audit of Financial Statements
17 Pages Posted: 5 Mar 2010
Date Written: March 3, 2010
This paper examines the role and function of the Public Company Accounting Oversight Board (PCAOB) noting whether or not it is a constitutional entity as well as how it’s over zealous regulations cause the creation of Auditing Standard No. 5 (AS 5) an Audit Internal Control over Financial Reporting That Integrated with An Audit of Financial Statements.
Keywords: Public Company Accounting Oversight Board (PCAOB), Constitutionality of the PCAOB, Auditing Standards No. 5 (AS 5)
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