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

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