Page 701 - Auditing Standards

As of December 15, 2017

AS 6115: Reporting on Whether a Previously Reported

Material Weakness Continues to Exist

Effective Date: Feb. 6, 2006

Final Rule: PCAOB Release No. 2005-015

Summary Table of Contents

.01 Applicability of Standard

.05 Auditor's Objective in an Engagement to Report on Whether a Previously Reported Material Weakness
Continues to Exist

.07 Conditions for Engagement Performance

.09 Framework and Definitions for Evaluation

.18 Performing an Engagement to Report on Whether a Previously Reported Material Weakness Continues
to Exist

.44 Requirement for Written Representations

.47 Documentation Requirements

.48 Reporting on Whether a Previously Reported Material Weakness Continues To Exist

.65 Effective Date

Appendix A - Illustrative Reports on Whether a Previously Reported Material Weakness Continues to Exist

Appendix B - Background and Basis for Conclusions

Applicability of Standard

.01 This standard establishes requirements and provides direction that apply when an auditor is engaged
to report on whether a previously reported material weakness in internal control over financial reporting
(hereinafter referred to as a material weakness) continues to exist as of a date specified by management.

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