Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-002: Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules
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Feng, N. and M. Pevzner (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-002: Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules. Current Issues in Auditing, 7(2), C7-C10.
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Abstract
On March 26, 2013, the Public Company Accounting Oversight Board (PCAOB) solicited public comments on its exposure draft of the Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules. The comment period ended on May 28, 2013. This commentary summarizes the contributors' views on this exposure draft (the exposure draft and other related information are available at: http://pcaobus.org/Rules/Rulemaking/Pages/Docket040.aspx).