Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s<i>A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms</i>-Reference-Cited by-同舟云学术

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’sA Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms

Published:2023-09-01 Issue:2 Volume:17 Page:C14-C31
ISSN:1936-1270
Container-title:Current Issues in Auditing
language:en
Short-container-title:

Author:

Boland Colleen M.¹^ORCID,Ege Matthew S.²^ORCID,Harding Noel³,Hermanson Dana R.⁴^ORCID,Prewett Kyleen W.⁵^ORCID,Pyzoha Jonathan S.⁶^ORCID

Affiliation:

1. University of Wisconsin, Milwaukee

2. Texas A&M University

3. University of New South Wales Sydney

4. Kennesaw State University

5. University of Arkansas at Little Rock

6. Miami University

Abstract

SUMMARYOn 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.

Publisher

American Accounting Association

Subject

Accounting

Link

https://publications.aaahq.org/cia/article-pdf/17/2/C14/98727/i1936-1270-17-2-c14.pdf

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