Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter 029: PCAOB Release No. 2011-007, Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits
| dc.contributor.author | Jones, Keith L | |
| dc.contributor.author | Aier, JK | |
| dc.contributor.author | Brandon, Duane M | |
| dc.contributor.author | Carpenter, Tina D | |
| dc.contributor.author | Caster, Paul | |
| dc.contributor.author | Lisic, Ling | |
| dc.contributor.author | Pevzner, Mikhail | |
| dc.date.accessioned | 2017-06-28T13:39:48Z | |
| dc.date.available | 2017-06-28T13:39:48Z | |
| dc.date.issued | 2012 | |
| dc.description.abstract | In October 2011, the Public Company Accounting Oversight Board (PCAOB or Board) issued a release to solicit public comment on amendments to its standards that would improve the transparency of pubic company audits. The objective of the release was to solicit public comments on a proposed standard that would (1) require registered public accounting firms to disclose the name of the engagement partner in the audit report, (2) amend the Board's Annual Report Form to require registered firms to disclose the name of the engagement partner for each audit report already required to be reported on the form, and (3) require disclosure in the audit report of other independent public accounting firms and other persons that took part in the audit. The PCAOB provided for a 91-day exposure period (from October 11, 2011, to January 9, 2012) for interested parties to examine the release and provide comments. The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the PCAOB on PCAOB Rulemaking Docket Matter 029: PCAOB Release No. 2011-007, Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits. | en_US |
| dc.description.uri | http://aaapubs.org/doi/pdf/10.2308/ciia-50133?code=aaan-site | en_US |
| dc.format.extent | 6 pages | en_US |
| dc.genre | journal articles | en_US |
| dc.identifier | doi:10.13016/M29G5GD48 | |
| dc.identifier.citation | Jones, K., J. Aier, D. Brandon, T. Carpenter, P. Caster, L. Lisic, and M. Pevzner (2012). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter 029: PCAOB Release No. 2011-007, Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits. Current Issues in Auditing, 6(1), C1-C6. | en_US |
| dc.identifier.uri | 10.2308/ciia-50133 | |
| dc.identifier.uri | http://hdl.handle.net/11603/4245 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | American Accounting Association | en_US |
| dc.relation.isAvailableAt | University of Baltimore | |
| dc.title | Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter 029: PCAOB Release No. 2011-007, Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits | en_US |
| dc.type | Text | en_US |