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

被引：2

作者：

Brown, Veena Looknanan ^{[1
]}

Hermanson, Dana R. ^{[2
]}

Higgs, Julia L. ^{[3
]}

Jenkins, J. Gregory ^{[4
]}

Nolder, Christine

Schaefer, Tammie J. ^{[5
]}

Smith, Kecia Williams ^{[6
]}

机构：

[1] Univ Wisconsin, Lubar Sch Business, Dept Accounting, Madison, WI 53706 USA

[2] Kennesaw State Univ, Dept Accounting, Kennesaw, GA 30144 USA

[3] Florida Atlantic Univ, Sch Accounting, Coll Business, Boca Raton, FL 33431 USA

[4] Auburn Univ, Harbert Coll Business, Sch Accountancy, Auburn, AL 36849 USA

[5] Univ Missouri, Bloch Sch Management, Dept Accounting, Kansas City, MO 64110 USA

[6] North Carolina Agr & Tech State Univ, Coll Business & Econ, Dept Accounting & Finance, Greensboro, NC USA

来源：

CURRENT ISSUES IN AUDITING | 2020年 / 14卷 / 02期

关键词：

PROFESSIONAL SKEPTICISM; AUDITORS; FIRMS; OPPORTUNITIES; EXPERIENCE; MANAGEMENT; DISCLOSURE; OUTCOMES; PARTNER;

D O I：

10.2308/CIIA-2020-006

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

On December 17, 2019, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards. The Board is considering revising its Quality Controls (QC) standards to focus firms on improving their QC systems. To reduce the compliance burden, the Board is considering aligning its QC standards with those of the proposed International Standard on Quality Management 1, Quality Management for Firms That Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (proposed ISQM 1). The comment period ended March 16, 2020. This commentary summarizes the participating committee members' views on selected questions on three aspects of a QC system presented in the Concept Release: Resources (Questions 31, 32, 34, 36, 37), The Monitoring and Remediation Process (Questions 45, 46, 47), and Roles and Responsibilities of Individuals (Question 52).

引用

页码：C1 / C12

页数：12

共 43 条

[1] 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
[2] 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.
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Keyser, John D.
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Pyzoha, Jonathan S.
CURRENT ISSUES IN AUDITING, 2024, 18 (02): : C1 - C3
[3] Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Reproposed Auditing Standard on Related Parties
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Pevzner, Mikhail
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CURRENT ISSUES IN AUDITING, 2013, 7 (02): : C23 - C29
[4] Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Proposed International Standards on Auditing Revisions to ISA 315 and ISA 610
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Abbott, Lawrence
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CURRENT ISSUES IN AUDITING, 2011, 5 (01): : C8 - C10
[5] 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
Boland, Colleen M.
Ege, Matthew S.
Harding, Noel
Hermanson, Dana R.
Prewett, Kyleen W.
Pyzoha, Jonathan S.
CURRENT ISSUES IN AUDITING, 2023, 17 (02): : C14 - C31
[6] Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements
Brazel, Joseph F.
Caster, Paul
Davis, Shawn
Glover, Steven M.
Janvrin, Diane J.
Kozloski, Thomas M.
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CURRENT ISSUES IN AUDITING, 2011, 5 (02): : C1 - C14
[7] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015
Rezaee, Zabihollah
Abernathy, John
Causholli, Monika
Michas, Paul N.
Roush, Pamela B.
Rowe, Stephen
Velury, Uma K.
CURRENT ISSUES IN AUDITING, 2016, 10 (01): : C11 - C27
[8] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements
Abernathy, John
Hackenbrack, Karl E.
Joe, Jennifer R.
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CURRENT ISSUES IN AUDITING, 2015, 9 (01): : C1 - C11
[9] 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
[10] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Auditing Standards (SAS), Audit Evidence
Brown, Veena Looknanan
Dickins, Denise
Hermanson, Dana R.
Higgs, Julia L.
Jenkins, J. Gregory
Nolder, Christine
Schaefer, Tammie J.
Smith, Kecia Williams
CURRENT ISSUES IN AUDITING, 2020, 14 (01): : C1 - C9

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