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PCAOB Addresses Critical Audit Matters in New Standard

By Susan Cox, M.Acc., CPA

The PCAOB addressed critical audit matters in a new standard. Parts of this standard are testable on the CPA Exam in the first quarter of 2018.

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PCAOB No. 2015-008, a new auditing rule designed to improve transparency regarding both the engagement partner and “other accounting firms” that may have taken part in the audit of issuers, will be testable this April 1.

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