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May 26, 2008
カテゴリ： ハワイのＣＰＡ受験
Eeligible for testing on the beginning in April, 2008
・There are no longer two parts to the auditor’s opinion on internal control.
・The definition of “significant deficiency” and “material weakness” have been revised.
Significant deficiencies -- is a deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough to merit attention by those responsible for oversight of the company’s financial reporting.
Material weakness ; is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material prevented or detected on a timely basis .
・A “top-down, risk-based approach” is required.
・Guidelines on “scaling the audit” are provided.
・Using the work of others is allowed.
・Communication requirements with respect to deficiencies are included.
・Pre-approval of non-audit internal control services is required.
・There are no longer two parts to the auditor’s opinion on internal control.
・The definition of “significant deficiency” and “material weakness” have been revised.
Significant deficiencies -- is a deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough to merit attention by those responsible for oversight of the company’s financial reporting.
Material weakness ; is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material prevented or detected on a timely basis .
・A “top-down, risk-based approach” is required.
・Guidelines on “scaling the audit” are provided.
・Using the work of others is allowed.
・Communication requirements with respect to deficiencies are included.
・Pre-approval of non-audit internal control services is required.
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Last updated
May 27, 2008 03:48:19 AM
[ハワイのＣＰＡ受験] カテゴリの最新記事
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