PCAOB Roundtable on Communications with Audit Committees

Morning Session (Listening time: 3:21:50)

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Afternoon Session (Listening time: 1:51:32)

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Agenda

8:30 a.m. - 9 a.m.Welcome and Introductions
9 a.m. - 10:15 a.m.Communications Useful to Audit Committees' Oversight of the Audit
10:15 a.m. - 10:30 a.m.Break
10:30 a.m. - 11:15 a.m.Accounting Policies, Practices, and Estimates
11:15 a.m. - 12 p.m.Two-Way Communication Between the Auditor and the Audit Committee
12 p.m. - 1 p.m.Lunch
1 p.m. - 1:45 p.m.Written Versus Oral Communications
1:45 p.m. - 2:05 p.m.Describing Audit Committee Responsibilities in the Engagement Letter
2:05 p.m. - 2:25 p.m.Management Communications
2:25 p.m. - 2:45 p.m.Uncorrected Misstatements
2:45 p.m. - 3 p.m.Wrap-Up and Closing Remarks