Rules, and Forms Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOBs A Firms System of Quality Control and Other Proposed Amendments to PCAOB Standards

SUMMARY On November 18, 2022, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its proposed quality control standard, A Firms System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms (Public Company Accounting Oversight Board (PCAOB) 2022). This commentary summarizes the participating committee members views on (1) the overall standard and selected questions and (2) recent research that we encourage the PCAOB to consider.

Boland, C. M., Ege, M. S., Harding, N., Hermanson, D. R., Prewett, K. W., & Pyzoha, J. S.

Boland, Colleen M||Ege, Matthew S||Harding, Noel||Hermanson, Dana R||Prewett, Kyleen W||Pyzoha, Jonathan S

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOBs A Firms System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms Academic Article