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

Colleen M Boland,Dana R Hermanson,Matthew S Ege,Kyleen W Prewett,Jonathan S Pyzoha,Noel Harding

doi:10.2308/ciia-2023-005

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

Colleen M Boland, Dana R Hermanson + Show 4 more

Open Access

https://doi.org/10.2308/ciia-2023-005

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Journal: Current Issues in Auditing

Publication Date: Sep 1, 2023

Affiliation: University of Wisconsin–Milwaukee, Kennesaw State University, Texas A&M University, University of Arkansas at Little Rock, Miami University, UNSW Sydney

#Public Company Accounting Oversight Board #System Of Quality Control + Show 8 more

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Abstract

SUMMARY 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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