Hey guys-
This is a baby question, but for some reason I can't find the answer- In the standard audit report's "Auditor's Responsibility" section you write: "We conducted our audit in accordance with auditing standards generally accepted in the United States."
My question is: if you are auditing an ISSUER (thus using PCAOB), would you change this to say "We conducted our audit in accordance with auditing standards generally accepted in the United States AND the Public Company Accounting Oversight Board"?
Do you reference both GAAS and PCAOB? or just GAAS? or just PCAOB? Thanks!