PROPOSED AUDITING STANDARD AUDITING SUPPLEMENTAL

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1666 K Street, NW
Washington, D.C. 20006
Telephone: (202) 207-9100
Facsimile: (202) 862-8430
www.pcaobus.org
PROPOSED AUDITING STANDARD
AUDITING  SUPPLEMENTAL  INFORMATION
ACCOMPANYING  AUDITED  FINANCIAL
STATEMENTS
AND RELATED AMENDMENTS TO PCAOB
STANDARDS
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PCAOB Release No. 2011-005
July 12, 2011
PCAOB Rulemaking
Docket Matter No. 036
Summary:  The Public Company Accounting Oversight Board ("PCAOB" or the
"Board") is proposing an auditing standard, Auditing Supplemental
Information Accompanying Audited Financial Statements, which would
supersede the Board's auditing standard, AU sec. 551, Reporting on
Information Accompanying the Basic Financial Statements in Auditor-
Submitted Documents, and related amendments to certain PCAOB
auditing standards. The proposed standard and related amendments
would be applicable to all registered firms conducting audits in accordance
with PCAOB standards.
Public
Comment:  Interested persons may submit written comments to the Board. Such
comments should be sent to the Office of the Secretary, PCAOB, 1666 K
Street, N.W., Washington, D.C. 20006-2803. Comments also may be
submitted by e-mail to comments@pcaobus.org or through the Board's
Web site at www.pcaobus.org. All comments should refer to PCAOB
Rulemaking Docket Matter No. 036 in the subject or reference line and
should be received by the Board no later than 5:00 PM (EDT) on
September 12, 2011.
Board
Contacts:  Keith  Wilson,  Deputy  Chief  Auditor  (202/207-9134,
wilsonk@pcaobus.org),  Barbara  Vanich,  Associate  Chief  Auditor
(202/207-9363, vanichb@pcaobus.org), and Nicholas Grillo, Assistant
Chief Auditor (202/207-9104, grillon@pcaobus.org).

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关键词：Supplement Auditing Standard PROPOSED Mental