SECURITIES AND EXCHANGE COMMISSION (Release No. 34-71524 ...
Attestation Standard No. 2 also establishes requirements for the content of the review report. As part of the Proposed Rules, the Board adopted conforming amendments to several PCAOB auditing and attestation standards, including Auditing Standard No. 3, Audit Documentation, Auditing Standard No. 7, Engagement Quality Review, and interim attestation ................
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