Board to Consider Amendments to Interim Standards
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.