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- Title
A Call to Action: The Securities and Exchange Commission and the Auditing Profession's Public Interest Responsibilities.
- Authors
Carcello, Joseph V.
- Abstract
The author discusses three auditing policy-related initiatives where he believes that the U.S. Securities and Exchange Commission (SEC) can provide more support to the Public Company Accounting Oversight Board (PCAOB) and one that it can pursue on its own. These include the standard audit report, engagement partner identification and accounting firm governing or advisory boards. It mentions the rule proposed by the PCAOB requiring auditors to disclose critical audit matters in the audit report.
- Subjects
UNITED States; AUDITING policies; ACCOUNTING policies; AUDITING; UNITED States. Securities &; Exchange Commission; PUBLIC Company Accounting Oversight Board
- Publication
Accounting & the Public Interest, 2014, Vol 14, p72
- ISSN
1530-9320
- Publication type
Opinion
- DOI
10.2308/apin-51124