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- Title
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's A Firm's System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms.
- Authors
Boland, Colleen M.; Ege, Matthew S.; Harding, Noel; Hermanson, Dana R.; Prewett, Kyleen W.; Pyzoha, Jonathan S.
- Abstract
SUMMARY: On November 18, 2022, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its proposed quality control standard, A Firm's System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms (Public Company Accounting Oversight Board (PCAOB) 2022). This commentary summarizes the participating committee members' views on (1) the overall standard and selected questions and (2) recent research that we encourage the PCAOB to consider.
- Subjects
PUBLIC Company Accounting Oversight Board; AUDITING standards; AMERICAN Accounting Association; QUALITY control standards; QUALITY control; AUDIT committees; PUBLIC companies
- Publication
Current Issues in Auditing, 2023, Vol 17, Issue 2, pC14
- ISSN
1936-1270
- Publication type
Article
- DOI
10.2308/CIIA-2023-005