The PCAOB's second fieldwork standard requires auditors develop an understanding of the client's controls as an important prerequisite to developing specific audit tests.

Name: The PCAOB's second fieldwork standard requires auditors develop an understanding of the client's controls as an important prerequisite to developing specific audit tests.
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The second fieldwork standard of the PCAOB does require auditors to develop an understanding of the client's controls before developing specific audit tests.

The PCAOB's Second Fieldwork Standard Requires Auditors Develop an Understanding