First, read about the new audit standard through the PCAOB website. In addition to the standard, there are plenty of news articles and journal articles discussing the new standard. Then, in a 1 to 2 page Word document, address the following (Properly cite the sources when you use other people’s work in your writing):
Find a public ‘large accelerated filer (Click! for the definition)’ company’s 10-K (annual report) for the fiscal year ended after June 2019. Compare that with the same company’s auditor report for the fiscal year ended before December 2017 . Explain the new rules by describing the differences between two reports.
Briefly discuss whether/how the additional information on the new audit report can help information users of the financial statements.
PCAOB Website: https://pcaobus.org/oversight/standards/auditing-standards/details/AS3101
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