Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Reproposed Auditing Standard on Related Parties
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2013
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Mintchik, N., M. Pevzner, and G. Sierra (2013). Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Reproposed Auditing Standard on Related Parties. Current Issues in Auditing, 7(2), C23-C29.
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Abstract
On May 7, 2013, the Public Companies Accounting Oversight Board (PCAOB) solicited public comments on its reproposed exposure draft of the Auditing Standard on Related Parties (Docket 038: Proposed Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing Standards). The two-month comment period ended on July 8, 2013. This commentary summarizes the contributors' views on this exposure draft.