Comment Letters Post-Implementation Review of AS 2501, Auditing Accounting Estimates, Including Fair Value Measurements; Amendments to Auditing Standards for Auditor’s Use of the Work of Specialists

Status: The comment period is open.

The staff of the PCAOB’s Office of Economic and Risk Analysis is conducting economic analysis to assess the initial implementation of new requirements for auditing accounting estimates and using the work of specialists as audit evidence. To inform the analysis, the staff is analyzing relevant data, conducting surveys, and interviewing stakeholders. The staff has also issued a public request for comment to collect information on initial experiences with the new requirements. 

View the public request for comment.


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