All Inspections Updates
									Feb. 4, 2025
							
								A new PCAOB staff report shares reminders, good practices, and other considerations for audit firms using the work of specialists.
																			Inspections
								
									Jan. 30, 2025
							
								The PCAOB has posted a staff presentation video designed to help firms and auditors understand a firm’s risk assessment process under the PCAOB’s new quality control standard.
																			Standards
								
									Jan. 16, 2025
							
								A new edition of the PCAOB’s Audit Focus series provides PCAOB staff insights for auditors regarding journal entries.
																			Inspections
								
									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
								
									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. 29, 2024
							
								The PCAOB is seeking nominations for members of its Investor Advisory Group and Standards and Emerging Issues Advisory Group.
																			About the PCAOB
								
									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
								
                            
 
 
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