PCAOB Standards: Conducting a Public Company Audit
The Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act of 2002 to set audit standards for public company audits. While their standards directly impact auditors of U.S. public companies, their focus and work is often felt through other standard setters, such as the Auditing Standards Board of the AICPA and the U.S. Government Accountability Office.
This session provides a comprehensive glimpse into the PCAOB, especially their standards and inspections. Agenda items include:
This is a popular session for CPA firms engaged with public company attestation work.