oversight and public education are examples of

Without economic substance (e.g., funding the other party to the transaction toįacilitate collection of the sales price, or entering into a transaction In a nonmonetary transaction that lacks commercial substance Services when no consideration is exchanged Premises or receiving other assets or rendering or receiving management Or lending on an interest-free basis or with no fixed repayment terms Transactions with unusual terms, including unusual rights of return or extended Or selling goods or services at prices that differ significantly from Or relationships or transactions with related parties previously undisclosed to That may be gathered during the audit that could indicate that related parties The following are examples of information TheĮxamples contained in this Appendix are not intended to represent aĪ2. contains examples of sources that could contain such information. Related parties previously undisclosed to the auditor might exist. of this Appendix contains examples of information That could indicate that related parties or relationships or transactions with Information and sources of information that may be gathered during the audit Parties Previously Undisclosed to the Auditor Might Exist Indicate That Related Parties or Relationships or Transactions with Related Related Parties APPENDIX A-Examples of InformationĪnd Sources of Information That May Be Gathered During the Audit That Could

Small Business and Broker-Dealer Forums.PCAOB International Institute on Audit Regulation.Conference on Auditing and Capital Markets.Information for Auditors of Broker-Dealers.The International Forum of Independent Audit Regulators and Other International Organizations.Audit Reports Issued by PCAOB-Registered Firms Located Where Authorities Deny Access to Conduct Inspections.

Board Determinations Under the Holding Foreign Companies Accountable Act.PCAOB Cooperative Arrangements with Non-U.S.Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders.

Inspections-Related Board Reports and Statements.

Implementation Resources for PCAOB Standards and Rules.

Standards and Emerging Issues Advisory Group.

Oversight and public education are examples of