New PCAOB Auditing Standards 2187

  • Hi All,
    I’m a student and I’ve to prepare an essay about the new PCAOB Auditing Standars on ICOFR. Can you explain me the meaning of the new definition of significant weakness and material weakness. Why have they been changed?
    Thanks in advance.

  • Hi Luisa,
    AS 5 ?
    I think you will find what you need here.
    Direct links are not permitted, so copy this link location into your browser and add www to the beginning.

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