This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Global > United States > Services > Audit & Enterprise Risk Services > Financial Statement & Internal Control Audit > Accounting Standards & Communications

Global site selector

Heads Up: PCAOB Issues Staff Audit Practice Alert on Audit Risks in Certain Emerging Markets

Volume 18, Issue 29

DOWNLOAD

The attached issue of Heads Up discusses the PCAOB’s recently issued Staff Audit Practice Alert No. 8, Audit Risks in Certain Emerging Markets, which "focuses on risks of misstatement due to fraud . . . that auditors might encounter in audits of companies with operations in [certain] emerging markets" and auditors’ responsibilities to perform audit procedures in response to those risks.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.