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Does the addition of explicit clarification of auditor independence statement to the auditor’s report matter to equity analysts

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The Public Company Accounting Oversight Board (PCAOB) adopted a new auditing standard to enhance the relevance and usefulness of the auditor’s report. One of the changes introduced in the new reporting model is the addition of a statement that explicitly clarifies the auditor’s independence (AS 3101.09.g).

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Nội dung Text: Does the addition of explicit clarification of auditor independence statement to the auditor’s report matter to equity analysts

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