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| Topic: |
Business
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| Number of pages / Number of words: |
6 / 1562 |
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The PCAOB is also charged with promulgating auditing and related attestation and ethics standards for audits and reviews of public companies.
PCAOB: (1) registers public accounting firms that prepare audit reports for public companies, (2) establishes auditing, quality control, ethics, independence, and other standards related to the preparation of audit reports for public companies, (3) conducts inspections of registered firms, and (4) conducts investigations and disciplinary proceedings concerning registered firms...
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The mission of the FASB is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. Although there is no formal relationship between the FASB and PCAOB in the sense that neither Board reports to or is subject to oversight of the other, the two Boards share a common goal of contributing to the effective and efficient functioning of the capital markets...
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