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

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