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حسابداری و مالی::
هیأت نظارت بر حسابداری شرکت های سهامی عام، هیئت نظارت بر حسابداری شرکت‌های عمومی، هیئت نظارت بر حسابداری شرکت های دولتی
The Public Company Accounting Oversight Board (PCAOB) issued concept releases and proposals،the Public Company Accounting Oversight Board (PCAOB), and as The IIA's،Keywords: Critical Audit Matters, Standard Audit Report, Nonprofessional Investors' Perception, Audit Quality, Support Theory, PCAOB
The Public Company Accounting Oversight Board (PCAOB) has recently proposed new rules for auditors of U.S. issuers that will mandate the disclosure in the audit report of critical audit matters (CAMs) which are those issues identified during the audit that required the auditor's significant judgment (PCAOB 2016).
The goal of the PCAOB's standard setting process is to address the lamented lack of content in the auditor's report highlighted by Church et al
This is an important question to investigate given the PCAOB's election of a principles- based framework for the auditor to accomplish their new mandate.
A second dimension of the PCAOB's proposed standard unaddressed in prior research is the mandatory disclosure of the auditor's response to the CAM.
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قرارداد و اسناد تجاری::
هیأت نظارت بر حسابداری شرکت‌های سهامی عام
We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with the standards of the PCAOB and in accordance with auditing standards generally accepted in the United States of America.
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