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Concept Release on Auditor Independence and Audit Firm Rotation140831/24/2012 5:15:23 PMare attributable to a lack of auditor objectivity and skepticism and, if so, whether those symptoms are best remedied through mandatory auditor rotation or some other measure STS_ListItem_PublishingPageshttps://pcaobus.org/News/Speech/Pages/Forms/All DocumentsNew.aspx0https://pcaobus.org1/24/2012 5:15:23 PMhtmlFalseaspx55;1655~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_SpeechStatementTestimony_Item.js
Statement on Public Meeting On Auditor Independence and Audit Firm Rotation138473/21/2012 1:50:31 PMI would like to join Chairman Doty Board to consider the issue of auditor independence, objectivity and skepticism, although mandatory auditor rotation, as an approach to enhance STS_ListItem_PublishingPageshttps://pcaobus.org/News/Speech/Pages/Forms/All DocumentsNew.aspx0https://pcaobus.org3/21/2012 1:50:31 PMhtmlFalseaspx55;1655~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_SpeechStatementTestimony_Item.js
Transcript: Public Meeting on Auditor Independence and Audit Firm Rotation51634/11/2012 4:05:25 PMBoard’s March 21, 2012 Public Meeting on Auditor Independence and Audit Firm Rotation AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION PCAOB RULEMAKING DOCKET MATTER STS_ListItem_DocumentLibraryhttps://pcaobus.org/Rulemaking/Docket037/Forms/All DocumentsNew1.aspx0https://pcaobus.org4/11/2012 4:05:25 PMpdfFalsepdf63;1563~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_DocketDocument_Item.js
Statement on Public Meeting On Auditor Independence and Audit Firm Rotation1415210/23/2012 7:35:21 PMMost commenters oppose mandatory rotation and express concern that auditor rotation will actually decrease audit quality STS_ListItem_PublishingPageshttps://pcaobus.org/News/Speech/Pages/Forms/All DocumentsNew.aspx0https://pcaobus.org10/23/2012 7:35:21 PMhtmlFalseaspx55;1655~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_SpeechStatementTestimony_Item.js
Transcript: Public Meeting on Auditor Independence and Audit Firm Rotation51677/18/2012 7:41:27 AMBoard’s June 28, 2012 Public Meeting on Auditor Independence and Audit Firm Rotation possible, our Office of the Chief Auditor, our 14 General Counsel's Office, and the entire STS_ListItem_DocumentLibraryhttps://pcaobus.org/Rulemaking/Docket037/Forms/All DocumentsNew1.aspx0https://pcaobus.org7/18/2012 7:41:27 AMpdfFalsepdf63;1563~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_DocketDocument_Item.js
Transcript: Public Meeting on Auditor Independence and Audit Firm Rotation516611/2/2012 11:50:56 AMExplanations for the Lack of Auditor Skepticism Session Two Karen K. Nelson 111 Informational Dilemmas: A New Auditor Rotation Idea and "Too Complex to Depict?"5 STS_ListItem_DocumentLibraryhttps://pcaobus.org/Rulemaking/Docket037/Forms/All DocumentsNew1.aspx0https://pcaobus.org11/2/2012 11:50:56 AMpdfFalsepdf63;1563~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_DocketDocument_Item.js
Transcript: Public Meeting on Auditor Independence and Audit Firm Rotation51644/11/2012 4:05:32 PMBoard’s March 22, 2012 Public Meeting on Auditor Independence and Audit Firm Rotation North American Board, Institute of Internal Auditors THE HONORABLE RODERICK M. HILLS STS_ListItem_DocumentLibraryhttps://pcaobus.org/Rulemaking/Docket037/Forms/All DocumentsNew1.aspx0https://pcaobus.org4/11/2012 4:05:32 PMpdfFalsepdf63;1563~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_DocketDocument_Item.js
Concept Release on Auditor Independence and Audit Firm Rotation140811/24/2012 5:15:19 PMdoes exist on the subject of auditor rotation (most of which is inconclusive) suggests that failures tend to be higher in the first years of an auditor's tenure with a new client STS_ListItem_PublishingPageshttps://pcaobus.org/News/Speech/Pages/Forms/All DocumentsNew.aspx0https://pcaobus.org1/24/2012 5:15:19 PMhtmlFalseaspx55;1655~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_SpeechStatementTestimony_Item.js
Concept Release on Auditor Independence and Audit Firm Rotation140821/24/2012 5:15:21 PMGAO concluded that "mandatory audit firm rotation may not be the most efficient way to enhance auditor independence Firm rotation would not be cheap for American business STS_ListItem_PublishingPageshttps://pcaobus.org/News/Speech/Pages/Forms/All DocumentsNew.aspx0https://pcaobus.org1/24/2012 5:15:21 PMhtmlFalseaspx55;1655~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_SpeechStatementTestimony_Item.js
Statement on Public Meeting On Auditor Independence and Audit Firm Rotation138453/21/2012 1:50:28 PMthat seems inherent in the current auditor payment model and judicial decisions have at times imposed heavy penalties on auditors who fail to meet those standards STS_ListItem_PublishingPageshttps://pcaobus.org/News/Speech/Pages/Forms/All DocumentsNew.aspx0https://pcaobus.org3/21/2012 1:50:28 PMhtmlFalseaspx55;1655~sitecollection/_catalogs/masterpage/Display Templates/Search/PCAOB_SpeechStatementTestimony_Item.js

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