TY - JOUR
T1 - The auditing standards committee of the auditing section of the American accounting association is pleased to provide comments on PCAOB staff consultation paper no. 2015-01, the auditor’s use of the work of specialists
AU - Joe, Jennifer R.
AU - Janvrin, Diane J.
AU - Barr-Pulliam, Dereck
AU - Mason, Stephani
AU - Pitman, Marshall K.
AU - Rezaee, Zabihollah
AU - Sanderson, Kerri Ann
AU - Wu, Yi Jing
N1 - Publisher Copyright:
© 2015, American Accounting Association. All rights reserved.
Copyright:
Copyright 2016 Elsevier B.V., All rights reserved.
PY - 2015/12
Y1 - 2015/12
N2 - On May 28, 2015 the Public Company Accounting Oversight Board (hereafter, the Board) issued Staff Consultation Paper No. 2015-01 (hereafter, the Staff Consultation Paper) to seek information and input on the potential need to improve standards related to the auditor’s use of the work of specialists. The Board requested input from investors, accounting firms, specialists, companies, and others (such as academics) about (1) current practices, (2) the potential need for changes, and (3) possible alternative regulatory approaches, and any associated economic implications, for potential improvement in standards related to oversight and assessing the objectivity of employed and engaged specialists. The comment period ended July 31, 2015. This commentary summarizes the contributors’ views on selected questions posed in the Staff Consultation Paper.
AB - On May 28, 2015 the Public Company Accounting Oversight Board (hereafter, the Board) issued Staff Consultation Paper No. 2015-01 (hereafter, the Staff Consultation Paper) to seek information and input on the potential need to improve standards related to the auditor’s use of the work of specialists. The Board requested input from investors, accounting firms, specialists, companies, and others (such as academics) about (1) current practices, (2) the potential need for changes, and (3) possible alternative regulatory approaches, and any associated economic implications, for potential improvement in standards related to oversight and assessing the objectivity of employed and engaged specialists. The comment period ended July 31, 2015. This commentary summarizes the contributors’ views on selected questions posed in the Staff Consultation Paper.
UR - http://www.scopus.com/inward/record.url?scp=84958528671&partnerID=8YFLogxK
U2 - 10.2308/ciia-51289
DO - 10.2308/ciia-51289
M3 - Comment/debate
AN - SCOPUS:84958528671
VL - 9
SP - C18-C37
JO - Current Issues in Auditing
JF - Current Issues in Auditing
SN - 1936-1270
IS - 2
ER -