Audit Alert on Audit Risks in Certain Emerging Markets

Monday, October 3, 2011 Print Email

The US Public Company Accounting Oversight Board (PCAOB) has issued a Staff Audit Practice Alert to discuss the auditor's responsibilities regarding the risk of fraud when auditing companies with operations in emerging markets.

Staff Audit Practice Alert No. 8 Audit Risks in Certain Emerging Markets discusses examples of conditions that may indicate greater fraud risks, procedures auditors should perform to address fraud risks and other items auditors should consider when performing an audit of an entity with operations in emerging markets. 

Source: Delloitte

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