Scope and objectives of 2016 inspections of auditors of public companies.
Position | PCAOB |
[ILLUSTRATION OMITTED]
The Public Company Accounting Oversight Board issued a staff inspection brief (https://pcaobus.org/Inspections/ Documents/Inspection-Brief-2016-3-Issuers.pdf) detailing the scope, focus and objectives of its ongoing 2016 inspections of auditors of public companies and other issuers.
In 2016, the PCAOB continues to focus on public company audit areas where inspectors have found frequent and recurring deficiencies in recent inspections. This includes:
* Auditing internal control over financial reporting:
* Assessing and responding to risks of material misstatement; and
* Auditing accounting estimates, including fair value measurements.
The PCAOB also considers the current economic environment and related developments in determining the scope...
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