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Dec. 5, 2024
A new PCAOB staff report on audit firm culture offers considerations for firms looking to improve audit quality.
Inspections
Dec. 4, 2024
The PCAOB has posted a staff presentation video designed to help auditors prepare for the implementation of AS 2310, The Auditor’s Use of Confirmation.
Standards
Dec. 4, 2024
A new edition of the PCAOB’s Audit Focus series provides PCAOB staff insights for auditors on audit committee communications.
Inspections
Nov. 26, 2024
The PCAOB has posted two staff guidance documents related to the implementation of the PCAOB’s new quality control standard.
Standards
Nov. 13, 2024
The PCAOB has launched a new series of staff publications, Audit Focus, with a first edition providing insights on critical audit matters.
Inspections
Nov. 12, 2024
A new staff Spotlight publication focuses auditors on relevant considerations when performing procedures to detect, evaluate, and make communications about illegal acts by a company under audit.
Inspections
Oct. 31, 2024
The PCAOB has published a new supplement to its staff guidance concerning the remediation process.
Standards
Oct. 25, 2024
Investor Bulletin: Audit Committee and Independent Auditor Dialogue
Information for Investors
Oct. 23, 2024
The PCAOB has posted three initial resources – a practice aid, comparison document, and webinar – related to the implementation of the PCAOB’s new quality control standard.
Standards
Oct. 18, 2024
The PCAOB has concluded its 2024 Conference on Auditing and Capital Markets, which attracted over 200 participants from around the world.
Economic Analysis
Sep. 25, 2024
A new staff report provides observations from the PCAOB’s target team, a group of inspectors who focus on emerging audit risks and other topics.
Inspections
Sep. 16, 2024
A new PCAOB staff Spotlight publication highlights common deficiencies, good practices, and other reminders related to auditor independence.
Inspections
Sep. 9, 2024
A new PCAOB staff report shares inspection observations related to bank financial reporting audits, including good practices.
Inspections
Aug. 15, 2024
The PCAOB released 2023 annual inspection reports, a new Spotlight on 2023 inspection findings, and website enhancements for inspection data.
Inspections
Jul. 25, 2024
The PCAOB’s report on 2023 broker-dealer audits provides good practices and reminders to address high deficiency rates.
Inspections
Jul. 22, 2024
A new staff Spotlight shares observations from PCAOB staff outreach related to the use of generative artificial intelligence in audits and financial reporting.
Inspections
Jun. 27, 2024
Investor Bulletin: Opportunity To Comment on Proposal To Enhance How Auditors Address Certain Assessed Risks of Material Misstatement
Information for Investors
Jun. 11, 2024
A new Spotlight provides high-level observations and takeaways from conversations with more than 200 audit committee chairs that PCAOB staff held in 2023.
Inspections
May 6, 2024
A new PCAOB staff report highlights important auditing considerations related to commercial real estate.
Inspections
Apr. 30, 2024
A new PCAOB staff report shares observations on how root cause analysis can drive audit quality.
Inspections