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PCAOB's Chief Auditor Offers Primary Steps For Conducting Top-Down, Risk-Based Audits

Accounting Policy & Practice Report, 2007-12, Vol.3 (25), p.1138

Copyright Tax Management Inc. Dec 14, 2007 ;ISSN: 1558-6642 ;EISSN: 1558-6669

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  • Title:
    PCAOB's Chief Auditor Offers Primary Steps For Conducting Top-Down, Risk-Based Audits
  • Author: Manickavasagam, Malini
  • Subjects: Accounting firms ; Audit risk ; Auditing standards ; Auditors ; Audits ; Financial reporting ; Financial statements ; Internal controls
  • Is Part Of: Accounting Policy & Practice Report, 2007-12, Vol.3 (25), p.1138
  • Description: Speaking at an AICPA conference, PCAOB Chief Auditor Thomas Ray, along with Trent Gazzaway, managing partner of corporate governance at Grant Thornton LLP, clarified how auditors can implement a top-down, risk-based approach to integrated audits under Auditing Standard No. 5 on internal controls over financial reporting. Auditors should identify and prioritize risks that have a reasonable possibility of materially affecting financials and identify controls that are important to the risk-mitigation conclusion. They should also test controls and document results.
  • Publisher: Washington: Bloomberg BNA
  • Language: English
  • Identifier: ISSN: 1558-6642
    EISSN: 1558-6669
  • Source: ProQuest Central
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