Business, Management and Accounting
a year ago

New Auditing Standards Could Enhance Transparency and Accountability in Public Companies

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Current Issues in Auditing
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s<i>A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms</i>
Colleen M. Boland, Matthew Ege, Noël Harding, Dana R. Hermanson, Kyleen W. Prewett, Jonathan S. Pyzoha

Paper Summary

In November 2022, the PCAOB sought feedback on proposed changes to auditing standards, like quality control for accounting firms. A group of experts shared their thoughts on the proposed standard and some specific questions. They also highlighted recent research that could help the PCAOB in making decisions. Their goal was to give insights on the new quality control rules and suggest ideas based on current research in the field.

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