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

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 Milwaukee, Milwaukee 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 Little Rock, 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 | 2023年 / 17卷 / 02期

关键词：

auditing standards; quality control; PCAOB; FAIR VALUE MEASUREMENTS; CLIENT PRESSURE; INHERENT RISK; BIG; 4; AUDITORS; ACCOUNTABILITY; TRUST; PARTNER; IMPACT; PERCEPTIONS;

D O I：

10.2308/CIIA-2023-005

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：C14 / C31

页数：18

共 44 条

[1] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's Amendments to PCAOB Auditing Standards Related to a Company's Noncompliance with Laws and Regulations and Other Related Amendments
Boland, Colleen M.
Hermanson, Dana R.
Higgs, Julia L.
Prewett, Kyleen W.
Pyzoha, Jonathan S.
Tegeler, Amy C.
CURRENT ISSUES IN AUDITING, 2024, 18 (01): : C11 - C26
[2] Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-002: Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules
Feng, Nancy Chun
Pevzner, Mikhail
CURRENT ISSUES IN AUDITING, 2013, 7 (02): : C7 - C10
[3] 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
Boland, Colleen M.
Ege, Matthew S.
Harding, Noel
Hermanson, Dana R.
Prewett, Kyleen W.
Pyzoha, Jonathan S.
CURRENT ISSUES IN AUDITING, 2024, 18 (01): : C1 - C10
[4] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's Proposal on Firm Reporting
Barr-Pulliam, Dereck
Boland, Colleen M.
Christensen, Brant E.
Hermanson, Dana R.
Keyser, John D.
Prewett, Kyleen W.
Pyzoha, Jonathan S.
CURRENT ISSUES IN AUDITING, 2024, 18 (02): : C1 - C3
[5] Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the PCAOB's ' s Amendments to PCAOB Auditing Standards Related to a Company's ' s Noncompliance with Laws and Regulations and Other Related Amendments
Boland, Colleen M.
Hermanson, Dana R.
Higgs, Julia L.
Prewett, Kyleen W.
Pyzoha, Jonathan S.
Tegeler, Amy C.
CURRENT ISSUES IN AUDITING, 2024, 18 (02): : C4 - C10
[6] Comments by the Ad Hoc Task Force of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Proposed Auditing Standard, the Auditor's Use of Confirmation, and Other Proposed Amendments to PCAOB Standards
Boland, Colleen M.
Caster, Paul
Elder, Randal J.
Janvrin, Diane
CURRENT ISSUES IN AUDITING, 2023, 17 (02): : C1 - C13
[7] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards
Brown, Veena Looknanan
Hermanson, Dana R.
Higgs, Julia L.
Jenkins, J. Gregory
Nolder, Christine
Schaefer, Tammie J.
Smith, Kecia Williams
CURRENT ISSUES IN AUDITING, 2020, 14 (02): : C1 - C12
[8] Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 028: PCAOB Release No. 2010-003, Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards
Elder, Randal J.
Bierstaker, James L.
Caster, Paul
Janvrin, Diane
CURRENT ISSUES IN AUDITING, 2011, 5 (01): : C28 - C33
[9] Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Reproposed Auditing Standard on Related Parties
Mintchik, Natalia
Pevzner, Mikhail
Sierra, Gregory
CURRENT ISSUES IN AUDITING, 2013, 7 (02): : C23 - C29
[10] Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-009, Proposed Rule on Improving the Transparency of Audit: Proposed Amendments to PCAOB Auditing Standards to Provide Disclosure in the Auditor's Report of Certain Participants in the Audit
Anderson, Urton L.
Gaynor, Lisa Milici
Hackenbrack, Karl E.
Lisic, Ling Lei
Wu, Yi-Jing
CURRENT ISSUES IN AUDITING, 2014, 8 (02): : C1 - C7

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