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#cfa-level-1 #reading-22-financial-statement-analysis-intro
With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board
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3.1.7. Auditor’s Reports
the International Federation of Accountants. These standards have been adopted by many countries and are referenced in audit reports issued in those countries. Other countries, such as the United States, specify their own auditing standards. <span>With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board. Under international standards for auditing (ISAs), the objectives of an auditor in conducting an audit of financial statements are To obtain reasonabl


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