Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015

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This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).

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17 p.

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Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al. October 2015.

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  • © 2016, American Accounting Association

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This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).

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17 p.

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Abstract: On July 1, 2015, the Public Accounting Oversight Board (PCAOB) issued its Concept Release seeking comments by September 29, 2015 on a portfolio of 28 potential Audit Quality Indicators (AQIs). The Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on the PCAOB Rulemaking Docket Matter No. 041. The committee wholeheartedly supports the development, implementation, and disclosure of AQIs, and commends the PCAOB for its comprehensive and relevant concept release. The committee has a number of suggestions for the PCAOB on its AQIs project. We summarize these here, with detailed discussion later in the text.

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB CONCEPT RELEASE ON AUDIT QUALITY INDICATORS, NO. 2015-005, JULY 1, 2015
Zabihollah Rezaee, Monika Causholli, Paul Michas, Pamela Roush, Stephen Rowe, and Uma Velury
Current Issues in Auditing. Forthcoming.
https://doi.org/10.2308/ciia-51316

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  • Current Issues in Auditing, 2016. Lakewood Ranch, FL: American Accounting Association

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  • Publication Title: Current Issues in Auditing
  • Volume: 10
  • Issue: 1
  • Pages: C11-C27
  • Peer Reviewed: Yes

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  • September 2015

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  • October 2015

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  • October 2015

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  • Oct. 17, 2017, 7:11 p.m.

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Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al. Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015, article, October 2015; Lakewood Ranch, Florida. (digital.library.unt.edu/ark:/67531/metadc1035330/: accessed October 23, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT College of Business.