Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 37: PCAOB Release No. 2011-006, Concept Release on Auditor Independence and Audit Firm Rotation

被引：1
|
作者：
Jones, Keith L.
Aier, Jagadison K.
Brandon, Duane M.
Carpenter, Tina D.
Gaynor, Lisa M.
Knechel, W. Robert
Pevzner, Mikhail B.
Reed, Brad J.
Walker, Paul L.
机构：
来源：
CURRENT ISSUES IN AUDITING | 2012年 / 6卷 / 01期
关键词：
D O I：
10.2308/ciia-50135
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
In August 2011, the Public Company Accounting Oversight Board (PCAOB or Board) issued a concept release to solicit public comment on the potential direction of a proposed standard-setting project on means to enhance auditor independence, objectivity, and professional skepticism. The Concept Release sought comments on and explores in detail the possibility of mandatory audit firm rotation. The PCAOB provided for a 121-day exposure period (from August 16 to December 14, 2011) for interested parties to examine and provide comments on the concept release. The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below (dated December 13, 2011) to the PCAOB on PCAOB Rulemaking Docket Matter No. 37: PCAOB Release No. 2011-006, Concept Release on Auditor Independence and Audit Firm Rotation.
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页码：C15 / C27
页数：13
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