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hi all.... i want to know the difference between audit of an issuer company and non-issuer company....

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Audit of Issuer company is covered by Auditing standards of PCAOB and Non issuer company by the GAAS standards of AICPA.

Generally, Issuers company is subject to 404 a and 404 b of SOX Act - Management report on ICFR and Auditor report on ICFR, where as Non issuers are not responsible for ICFR report or Audit of the same.

The above are the major differences. If you have any specific question, please post it. Thanks

thankyou so much... actually i was just confused that do we have to learn the rules for both...or we can answer in common for both...i know thats a little dumb question...thankyou


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