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Comments on proposed SAS, Amendment to SAS 122 section 700, Forming an opinion and reporting on financial statements
Publication date: 30 Sep 2015
us PwC comment letter
PwC comments on the AICPA's proposed amendment to AU-C 700
September 30, 2015
September 30, 2015
PwC submitted a comment letter on the AICPA’s proposed Statement on Auditing Standards, Amendment to Statement on Auditing Standards No. 122 section 700, Forming an Opinion and Reporting on Financial Statements. We support the amendment which would require the PCAOB’s report layout and wording when the auditor plans to refer to the standards of the PCAOB in addition to generally accepted auditing standards. We recommend the phrase “of the financial statements” be deleted in certain places to clarify the guidance would also apply to an integrated audit.
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Comments on Proposed SAS, Amendment to SAS 122 section 700, Forming an Opinion and Reporting on Financial Statements (PDF 130kb)
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