PCAOB Dialogues Podcast

On PCAOB Dialogues, you can hear PCAOB Board members and staff talk with audit committee members, investors, and others about auditing, investor protection, and capital markets.

We hope this gives you additional insight into issues in audit.

Episode 1: Audit Quality Indicators

Why do we need audit quality indicators? Should they be scorecards on auditors? How can these indicators be useful to audit committee members, audit firms, and investors? In the first PCAOB Dialogues episode, these questions and more are addressed by Greg Jonas, leader of the PCAOB AQI project, and Mike Cook, audit committee chair.

Greg Jonas answers questions from the history and purpose of the project to specific examples of potential indicators. With Mike Cook’s experience in piloting audit quality indicators from his seat on an audit committee, he provides insight into how audit committees can hone in on indicators that may help them do their jobs.

PCAOB staffer, Samantha Ross, moderates this episode and reminds listeners not to rely on this podcast as a substitute for reading the release. All participants speak for themselves and do not represent the PCAOB as a whole, or the Board, or the staff.

View Docket 041: Concept Release on Audit Quality Indicators. 

Read the concept release.

Read the news release: PCAOB Seeks Public Comment on Indicators That May Improve Understanding of Audit Quality.