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1. Required opinion on internal controls 2. Optional opinion on internal controls 3. Required compliance with Sarbanes-Oxley Act of 2002 4. Audit work guided by
1. Required opinion on internal controls
2. Optional opinion on internal controls
3. Required compliance with Sarbanes-Oxley Act of 2002
4. Audit work guided by PCAOB
5. Standard-setting body for audit work is guided by AICPA
6. Audits must comply with Clarified Statements on Auditing
7. Standards Required compliance with International Standards on Auditing
8. Auditors of such companies must use professional judgment and exercise due care
Each questions is either:
Issuers
Non-issuers
Both
Neither
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