United States

Auditing related parties under PCAOB AS 18


Against a backdrop of several decades of financial reporting fraud, the Public Company Accounting Oversight Board (PCAOB) has issued Auditing Standard (AS) No. 18, Related Parties, and amendments to certain PCAOB Auditing Standards regarding significant unusual transactions and relationships and transactions with executive officers. Our summary, Auditing Related Parties Under PCAOB AS 18, provides information regarding the new standard and related amendments.

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