C. Boland, Matthew S. Ege, Noel Harding, D. Hermanson, Kyleen W. Prewett, Jonathan S. Pyzoha
{"title":"美国会计协会审计分会审计标准委员会对PCAOB的A公司质量控制体系和对PCAOB标准、规则和表格的其他拟议修订的意见","authors":"C. Boland, Matthew S. Ege, Noel Harding, D. Hermanson, Kyleen W. Prewett, Jonathan S. Pyzoha","doi":"10.2308/ciia-2023-005","DOIUrl":null,"url":null,"abstract":"\n On 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.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8000,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"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\",\"authors\":\"C. Boland, Matthew S. Ege, Noel Harding, D. Hermanson, Kyleen W. Prewett, Jonathan S. Pyzoha\",\"doi\":\"10.2308/ciia-2023-005\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n On 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.\",\"PeriodicalId\":44019,\"journal\":{\"name\":\"Current Issues in Auditing\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2023-06-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Current Issues in Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/ciia-2023-005\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Current Issues in Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/ciia-2023-005","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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
On 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.
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