Artículo intro. Introduction

Amendments to paragraphs .05 and .41 have been adopted by the PCAOB and approved by the U.S. Securities and Exchange Commission. The amendments will be effective on December 15, 2026. See PCAOB Release No. 2024-005 , SEC Release No. 34-100968 , and File No. PCAOB-2025-01 (Aug. 28, 2025) . View the standard as amended. .18 Obtaining an Understanding of Internal Control Over Financial Reporting .41 Considering Information from the Client Acceptance and Retention Evaluation, Audit Planning Activities, Past Audits, and Other Engagements