The PCAOB's new rule in 2017 related to audit reports requires all of the following...
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The PCAOB's new rule in related to audit reports requires all of the following except: enhancements to existing language in the auditor's report related to the auditor's responsibilities for fraud and notes to the financial statements. the communication of critical audit matters as determined by the auditor. the disclosure of materiality used during the audit. the addition of a new element in the auditor's report related to auditor tenure. 
The PCAOB's new rule in related to audit reports requires all of the following except:
enhancements to existing language in the auditor's report related to the auditor's responsibilities for fraud and notes to the financial statements.
the communication of critical audit matters as determined by the auditor.
the disclosure of materiality used during the audit.
the addition of a new element in the auditor's report related to auditor tenure.
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