Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Kyleen W. Prewett, , Jonathan S. Pyzoha, Amy C. Tegeler
{"title":"美国会计协会审计分会审计准则委员会关于PCAOB对与公司不遵守法律法规有关的PCAOB审计准则的修订和其他相关修订的意见","authors":"Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Kyleen W. Prewett, , Jonathan S. Pyzoha, Amy C. Tegeler","doi":"10.2308/ciia-2023-016","DOIUrl":null,"url":null,"abstract":"SUMMARY On June 6, 2023, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments (Public Company Accounting Oversight Board (PCAOB) 2023b). This commentary summarizes the participating committee members’ views on the proposal. Based on our consideration of the issues, we do not support the proposal, due to a number of fundamental concerns.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"28 1","pages":"0"},"PeriodicalIF":0.8000,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s <i>Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments</i>\",\"authors\":\"Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Kyleen W. Prewett, , Jonathan S. Pyzoha, Amy C. Tegeler\",\"doi\":\"10.2308/ciia-2023-016\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"SUMMARY On June 6, 2023, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments (Public Company Accounting Oversight Board (PCAOB) 2023b). This commentary summarizes the participating committee members’ views on the proposal. Based on our consideration of the issues, we do not support the proposal, due to a number of fundamental concerns.\",\"PeriodicalId\":44019,\"journal\":{\"name\":\"Current Issues in Auditing\",\"volume\":\"28 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2023-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Current Issues in Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/ciia-2023-016\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Current Issues in Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/ciia-2023-016","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments
SUMMARY On June 6, 2023, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments (Public Company Accounting Oversight Board (PCAOB) 2023b). This commentary summarizes the participating committee members’ views on the proposal. Based on our consideration of the issues, we do not support the proposal, due to a number of fundamental concerns.
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