El Nashar, Tamer Aly - 2019
The PCAOB and the AICPA issued auditing standards PCAOB 2501, 2502, and 2503, plus SAS 57, 81,82 , 92 and 109. All of which comprise challenges to the auditors, (whether external or internal), in regard to the skills needed to apply those standards and to audit risk management and measure the...