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SubscribeAudit committees play a vital role in promoting high quality auditing through their oversight of the audit process and the auditor. An engaged and informed audit committee serves as an effective force multiplier in promoting audit quality for the benefit of investors. The Board has made it a strategic priority to interact more often and more directly with audit committees.
PCAOB Inspections
As part of the PCAOB inspections process, we reach out to nearly all of the audit committee chairs of the U.S. issuers whose audits we inspect and invite them to speak with us.
Resources for Audit Committees
The PCAOB is committed to providing timely and relevant information to audit committees in areas of common interest, including auditor independence, auditor communications with the audit committee, PCAOB inspections reports, audit quality, critical audit matters, among other topics.
Recent Updates
See all updates >The PCAOB has published its annual report on broker-dealer audits.
Inspections
The PCAOB has sanctioned a firm and one of its partners for, among other violations, failing to properly document five audits.
Enforcement
A new edition of the PCAOB’s Audit Focus series addresses the topic of auditing accounting estimates.
Inspections
The PCAOB has announced the agenda for the May 22 meeting of its Standards and Emerging Issues Advisory Group.
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