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Tytuł pozycji:

Audit Oversight and Effectiveness.

Tytuł:
Audit Oversight and Effectiveness.
Autorzy:
Goelzer, Daniel L. (AUTHOR)
Temat:
AUDITING
ACCOUNTING firms
BUDGET management
FINANCIAL statements
AUDIT trails
Źródło:
CPA Journal. Dec2020/Jan2021, Vol. 90/91 Issue 12/1, p50-55. 6p. 1 Color Photograph.
Czasopismo naukowe
SOX directs the PCAOB to annually inspect audit firms with more than 100 public company clients and to inspect other firms that regularly audit public companies at least once every three years. Fundamentally, however, a deficiency in Part I of a PCAOB inspection report indicates that, at the time the firm issued its audit report, it had not obtained sufficient appropriate audit evidence to support the opinion. (In the 2017 inspection cycle, 26% of the engagements that the PCAOB inspected for the six largest U.S. audit firms were found to have a deficiency in the ICFR audit, and 84% of all engagements included in Part I for these firms had at least one ICFR audit deficiency.) Particularly the large firms that audit the vast majority of public company market capitalization, PCAOB inspection remediation has evolved into a sophisticated effort to identify the root causes of audit deficiencies and to design system changes to address them. [Extracted from the article]
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