Comment Letters for the Interim Analysis of AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion

Request for Comment

No.TitleStatus
2020-01

Request for Comment on the Post-Implementation Review on AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion(PDF)

Comment Period Closed

Comment Letters

No.  AuthorCompanyDate
1(PDF) Eric Hirth
 Apr. 19, 2020
2(PDF)Brian Daugherty, Ph.D., CPA, Associate Professor; Denise Dickins, Ph.D., CPA, CIA, Professor; Marshall K. Pittman, Ph.D., CPA, CMA, Professor; and Wayne A. Tervo, Ph.D., CPA, Associate ProfessorUniversity of Wisconsin – Milwaukee; East Carolina University; University of Texas at San Antonio; and Murray State UniversityMay 11, 2020
3(PDF)Amy C. McGarrity, Chief Investment OfficerColorado Public Employees' Retirement AssociationMay 28, 2020 
4(PDF)Nancy J. Schroeder, CPA, Chair, Financial Reporting CommitteeInstitute of Management AccountantsJun. 10, 2020
5(PDF)Jeffrey P. Mahoney, General Counsel Council of Institutional InvestorsJun. 11, 2020
6(PDF) Deloitte & Touche LLPJun. 12, 2020
7(PDF) RSM US LLPJun. 12, 2020
8(PDF) Grant Thornton LLPJun. 15, 2020 
9(PDF)  Crowe LLPJune 15, 2020
10 (PDF) BDO USA, LLP Jun. 15, 2020
11(PDF) Catherine Ide, Vice President, Professional PracticeCenter for Audit QualityJun. 15, 2020
12(PDF)Valbona Sulcaj; Monika CausholliVon Allmen School of Accountancy, Gatton College of Business & Economics, University of KentuckyJun. 15, 2020
13(PDF)Prat Bhatt, Chairman, Committee on Corporate ReportingFinancial Executives InternationalJun. 15, 2020
14(PDF) PricewaterhouseCoopers LLPJun. 15, 2020
15(PDF)Robert N. Waxman, CPA Jun. 15, 2020
16(PDF) ICAEWJune 15, 2020
17(PDF) KPMG LLPJun. 15, 2020
18(PDF)Khrystyna Bochkay, Assistant Professor of Accounting; Roman Chychyla, Assistant Professor of Accounting; Emmanuel De George,Assistant Professor of Accounting; Miguel Minutti-Meza, Department Chair and Associate Professor of Accounting; Joe Schroeder,Associate Professor of Accounting
University of Miami Herbert Business School; Indiana University Kelley School of BusinessJun. 15, 2020
19(PDF) Mazars USA LLPJun. 15, 2020
20(PDF) Ernst & Young LLPJun. 15, 2020
21(PDF)Da Wu; Zabihollah RezaeeClark University; University of MemphisJun. 15, 2020
22(PDF)Tom Quaadman, Executive Vice President U.S. Chamber of Commerce, Center for Capital Markets Competitiveness 

Jun. 18, 2020

23(PDF)Melinda Litherland Jun. 6, 2020