Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's Proposed Auditing Standard- General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards

被引：0

作者：

Boland, Colleen M. ^{[1
]}

Ege, Matthew S. ^{[2
]}

Harding, Noel ^{[3
]}

Hermanson, Dana R. ^{[4
]}

Prewett, Kyleen W. ^{[5
]}

Pyzoha, Jonathan S. ^{[6
]}

机构：

[1] Univ Wisconsin, Lubar Coll Business, Milwaukee, WI 53211 USA

[2] Texas A&M Univ, Mays Business Sch, James Benjamin Dept Accounting, College Stn, TX USA

[3] UNSW Sydney, UNSW Business Sch, Sch Accounting Auditing & Taxat, Sydney, NSW, Australia

[4] Kennesaw State Univ, Coles Coll Business, Sch Accountancy, Kennesaw, GA USA

[5] Univ Arkansas, Sch Business, Dept Accounting Econ & Finance, Little Rock, AR USA

[6] Miami Univ, Farmer Sch Business, Dept Accountancy, Oxford, OH USA

来源：

CURRENT ISSUES IN AUDITING | 2024年 / 18卷 / 01期

关键词：

auditing standards; general responsibilities; PCAOB; CLIENT PRESSURE; QUALITY; INDEPENDENCE; DETERMINANTS; INSPECTIONS;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

On March 28, 2023, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Proposed Auditing Standard- General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards (Public Company Accounting Oversight Board (PCAOB) 2023). This commentary summarizes the participating committee members' views on selected questions.

引用

页码：C1 / C10

页数：10

共 50 条

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