transcript   Transcript

PCAOB Developments: What’s Happening in the Auditing Arena?

Recorded on: Jun. 12, 2018
Running Time: 00:59:58

Full Transcript:



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Taken from the Web Program Audit Committees and Financial Reporting 2018: Recent Developments and Current Issues Recorded June 2018 in New York

PCAOB Developments: What’s Happening in the Auditing Arena? [00:59:58]

• Concerns raised in audit firm inspections and what audit committees should do about them
• PCAOB outreach to audit committees
• Changes in the content and format of the audit opinion
• Going concern
• PCAOB projects relating to specialists, audit accounting estimates, and supervision of audits
• Research projects including auditor association with non-GAAP financial measures and update to standard on auditor’s consideration of a client’s noncompliance with laws and regulations

Panel Leader: Linda L. Griggs; Speakers: Brian Croteau, James G. Kaiser, Joseph B. Ucuzoglu

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:

  • Information about 2017 Inspections (August 2017)
    Linda L. Griggs
  • Preview of Observations from 2016 Inspections of Auditors of Issuers (November 2017)
    Linda L. Griggs
  • Standard-Setting Update, Office of the Chief Auditor (March 31, 2018)
    Linda L. Griggs
  • Q&A: PCAOB Standard-Setting Initiatives (December 7, 2017)
    Linda L. Griggs
  • Building a Foundation for Audit Quality (December 6, 2017)
    Linda L. Griggs
  • Remarks at the AICPA Conference on SEC and PCAOB Developments (December 5, 2017)
    Linda L. Griggs
  • PCAOB Issues Proposals to Enhance and Strengthen Requirements for Auditing Accounting Estimates, Including Fair Value, and to Address the Auditor’s Use of the Work Specialists (June 12, 2017)
    Joseph B. Ucuzoglu
  • PCAOB Adopts Changes to the Auditor’s Report (June 20, 2017)
    Joseph B. Ucuzoglu
  • Staff Audit Practice Alert No. 15, Matters Related to Auditing Revenue from Contracts with Customers (October 5, 2017)
    Linda L. Griggs
(s)
Brian T. Croteau ~ Partner, National Professional Services Group, PwC
Linda L Griggs ~ Senior Counsel, Morgan, Lewis & Bockius LLP
James G. Kaiser ~ Public Company Accounting Oversight Board
Joseph B. Ucuzoglu ~ Chairman and Chief Executive Officer , Deloitte & Touche LLP
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