PCAOB Gets Tough With New Audit Quality Review Standard

被引：0

作者：

Bettinghaus, Bruce ^{[1
]}

机构：

[1] Grand Valley State Univ, Sch Accounting, Accounting, Grand Rapids, MI 49503 USA

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2010年 / 21卷 / 04期

关键词：

D O I：

10.1002/jcaf.20591

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The author discusses the requirements of the recently proposed Public Company Accounting Oversight Board (PCAOB) auditing standard (AS 7) requiring the review and approval of a second audit partner of each audit. The PCAOB intended to get tough-the standard is designed to be rigorous. Unfortunately, the additional costs of implementing it might exceed any benefit. (C) 2010 Wiley Periodicals, Inc.

引用

页码：25 / 30

页数：6

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