Comments by the auditing standards committee of the auditing section of the american accounting association on PCAOB release no. 2013-009, proposed rule on improving the transparency of audit: Proposed amendments to PCAOB auditing standards to provide disclosure in the auditor’s report of certain participants in the audit

Urton L. Anderson, Lisa Milici Gaynor, Karl E. Hackenbrack, Ling Lei Lisic, Yi Jing Wu

Research output: Contribution to journalComment/debate

5 Scopus citations

Abstract

On December 4, 2013 the Public Company Accounting Oversight Board (PCAOB) solicited public comments on its reproposed amendments to its standards that would improve the transparency of public company audits. The amendments would require (1) disclosure in the auditor’s report of the name of the engagement partner, and (2) disclosure in the auditor’s report of the names, locations, and extent of participation of other independent public accounting firms that took part in the audit and the locations and extent of participation of other persons not employed by the auditor that took part in the audit. The comment period initially ended on February 3, 2014, but was subsequently extended to March 17, 2014. This commentary summarizes the contributors’ views on these amendments.

Original languageEnglish
Pages (from-to)C1-C7
JournalCurrent Issues in Auditing
Volume8
Issue number2
DOIs
StatePublished - 2014

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