hat consideration, if any, should an auditor give to descriptions of and references to U.S.

What consideration, if any, should an auditor give to descriptions of and references to U.S. GAAP in the standards of the PCAOB if he or she is auditing the financial statements of a foreign private issuer ("FPI")8/ prepared in conformity with International Financial Reporting Standards ("IFRS"),9/ as issued by the International Accounting Standards Board?