All Inspections Updates

The decision of whether or not to accept an engagement is a critical part of the audit process. A new edition of the PCAOB’s Audit Focus series provides auditors with reminders, good practices, and more on engagement acceptance.

The PCAOB has published its annual report on broker-dealer audits.

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A new edition of the PCAOB’s Audit Focus series addresses the topic of auditing accounting estimates.

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A new Spotlight provides high-level observations and takeaways from the PCAOB staff’s conversations with 272 audit committee chairs in 2024.

The PCAOB has posted four new staff presentation videos, each covering a specific topic under QC 1000. The videos are designed to help firms with the implementation of QC 1000, A Firm’s System of Quality Control.

The PCAOB entered into a cooperative arrangement with The Auditing Oversight Authority of the Slovak Republic to oversee auditors in each regulator’s respective jurisdictions.

The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to provide the PCAOB Investor Advisory Group with examples of critical audit matters or key audit matters for analysis.

Information for Investors

The PCAOB has made available new downloadable datasets providing multiyear information related to PCAOB inspection findings.

The PCAOB has posted four new staff presentation videos on the components of a firm’s system of quality control. The videos are designed to help firms with the implementation of QC 1000, A Firm’s System of Quality Control.

The PCAOB published a staff Spotlight observing improvement in deficiency rates, along with 2024 inspection reports for the six firms in the U.S. Global Network Firms inspection category.

Investor Bulletin: Why Audits Matter

Information for Investors

The PCAOB has posted a series of three staff presentation videos designed to help auditors implement the monitoring and remediation process under QC 1000, A Firm’s System of Quality Control.

The PCAOB has entered into a cooperative arrangement with the Romanian audit regulator.

The PCAOB has published an auditor resource on Form AP, a required form that helps investors and others know who has worked on audits.

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The PCAOB has posted a new knowledge check designed to help auditors gauge their understanding of key aspects of the PCAOB’s new confirmation standard.

The PCAOB has posted a new series of knowledge checks designed to help auditors gauge their understanding of key aspects of the PCAOB’s new quality control standard.

A new PCAOB staff report shares reminders, good practices, and other considerations for audit firms using the work of specialists.

The PCAOB has posted a staff presentation video designed to help firms and auditors understand a firm’s risk assessment process under the PCAOB’s new quality control standard.

A new edition of the PCAOB’s Audit Focus series provides PCAOB staff insights for auditors regarding journal entries.

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A new PCAOB staff report on audit firm culture offers considerations for firms looking to improve audit quality.

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