Current Issues in Auditing http://scitation.aip.org/ Current Issues in Auditing Other Content http://link.aip.org/link/?CIA/4/i/1&agg=rss <br/> Abstract not available. [Current Issues in Auditing 4, i (2010)] published Mon Jun 28, 2010. The PCAOB's First Seven Years: A Retrospection http://link.aip.org/link/?CIA/4/A9/1&agg=rss Bill Gradison and Ron Boster<br/> SUMMARY: The Public Company Accounting Oversight Board (PCAOB) turned seven years old in January 2010. Up until that date, it had spent more than three-quarters of a billion dollars of compulsory fees paid predominantly by larger public companies (issuers) to finance the specific mandate given it by ... [Current Issues in Auditing 4, A9 (2010)] published Tue Jun 15, 2010. Improving Transparency and Relevance of Auditor Communications with Financial Statement Users http://link.aip.org/link/?CIA/4/A1/1&agg=rss Jerry L. Turner, Theodore J. Mock, Paul J. Coram, and Glen L. Gray<br/> SUMMARY: Recent SASs (e.g., SAS No. 114 (AICPA 2006b) and SAS No. 115 (AICPA 2008a)) expand required and optional communications from auditors to their clients. Given that some state laws likely allow stockholders to request access to those communications, and given that the ASB and the IAASB curren ... [Current Issues in Auditing 4, A1 (2010)] published Thu Jun 10, 2010. Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 026: Re-Proposed Auditing Standards Related to the Auditor's Assessment of and Response to Risk; Proposed Conforming Amendments to PCAOB Standards http://link.aip.org/link/?CIA/4/C27/1&agg=rss James Bierstaker, Joseph Brazel, Steven Glover, Ed O'Donnell, Randal J. Elder et al. Participating Committee Members<br/> Abstract not available. [Current Issues in Auditing 4, C27 (2010)] published Wed Jun 9, 2010. An Insider's Perspective on the U.S. Department of the Treasury's Advisory Committee on the Auditing Profession http://link.aip.org/link/?CIA/4/C20/1&agg=rss Alan L. Beller<br/> Abstract not available. [Current Issues in Auditing 4, C20 (2010)] published Mon Mar 29, 2010. Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice http://link.aip.org/link/?CIA/4/C12/1&agg=rss Jean C. Bedard, Karla M. Johnstone, and Edward F. Smith<br/> SUMMARY: This paper addresses the current status of the recommendation by the Advisory Committee on the Auditing Profession (ACAP) that auditing firms provide periodic reporting on audit quality indicators. We first consider several reasons why public reporting of audit quality indicators in the U.S ... [Current Issues in Auditing 4, C12 (2010)] published Fri Mar 26, 2010. American Institute of Certified Public Accountants' (AICPA) Professional Ethics Executive Committee's (PEEC) Omnibus Proposal of Professional Ethics Division Interpretations and Rulings http://link.aip.org/link/?CIA/4/C10/1&agg=rss James L. Bierstaker, Joseph Brazel, Paul Caster, and Brad J. Reed<br/> Abstract not available. [Current Issues in Auditing 4, C10 (2010)] published Wed Mar 24, 2010. Response of the American Accounting Association Task Force to the AICPA's Proposed Revision of Ethics Ruling No. 2 http://link.aip.org/link/?CIA/4/C1/1&agg=rss Nancy Bagranoff, Jean C. Bedard, Don W. Finn, Steven M. Glover, William R. Kinney, Jr. et al.<br/> SUMMARY: Recently, the Professional Ethics Executive Committee (PEEC) of the AICPA released an exposure draft proposing changes in professional standards regarding release of client data. The proposal would prohibit disclosure of confidential client information to third parties without client permis ... [Current Issues in Auditing 4, C1 (2010)] published Wed Mar 24, 2010. Other Content http://link.aip.org/link/?CIA/3/i/1&agg=rss <br/> Abstract not available. [Current Issues in Auditing 3, i (2009)] published Mon Dec 14, 2009. PCAOB Enforcements: A Review of the First Three Years http://link.aip.org/link/?CIA/3/A15/1&agg=rss David L. Gilbertson and Terri L. Herron<br/> SUMMARY: The Sarbanes-Oxley Act of 2002 created the Public Company Accounting Oversight Board (hereafter, PCAOB) to oversee audits of public companies. When violations of the Sarbanes-Oxley Act or PCAOB rules are found, the PCAOB may impose sanctions as severe as revoking a firm's registration or ba ... [Current Issues in Auditing 3, A15 (2009)] published Thu Dec 10, 2009. Auditing Standards Committee Comment Letter Proposed Statement on Auditing StandardsExternal Confirmations http://link.aip.org/link/?CIA/3/C16/1&agg=rss Randal J. Elder, James L. Bierstaker, Paul Caster, Diane Janvrin, and Brad J. Reed<br/> Abstract not available. [Current Issues in Auditing 3, C16 (2009)] published Fri Dec 4, 2009. Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 029: Concept Release on Requiring the Engagement Partner to Sign the Audit Report http://link.aip.org/link/?CIA/3/C11/1&agg=rss James L. Bierstaker, Randal J. Elder, Lawrence J. Abbott, Paul Caster, Steven Firer et al.<br/> Abstract not available. [Current Issues in Auditing 3, C11 (2009)] published Wed Nov 18, 2009. Analysis of Peer Review Reports: A Focus on Deficiencies of the Top 20 Triennially Inspected Firms http://link.aip.org/link/?CIA/3/A1/1&agg=rss Audrey A. Gramling and Matt G. Watson<br/> SUMMARY: This descriptive study analyzes deficiency data disclosed in peer review reports of the AICPA's Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). We analyze the reports of the largest 20 triennially inspected firms that have both a PCAOB inspection report and a CPCAF pe ... [Current Issues in Auditing 3, A1 (2009)] published Wed Sep 2, 2009. Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 028: Concept Release on Possible Revisions to the PCAOB's Standard on Audit Confirmations http://link.aip.org/link/?CIA/3/C4/1&agg=rss Randal J. Elder, James L. Bierstaker, Paul Caster, Thomas M. Kozloski, Susan Parker et al.<br/> Abstract not available. [Current Issues in Auditing 3, C4 (2009)] published Tue Jul 28, 2009. Auditing Standards Committee Comment Letter Auditing Standards Board Proposed Statement on Auditing StandardsInitial Audit Engagements, Including ReauditsOpening Balances (to Supersede Statement on Auditing Standards No. 84, Communications Between Predecessor and Successor Auditors, as Amended, Paragraphs .01.02, .04, .11.13, and .15.23) http://link.aip.org/link/?CIA/3/C1/1&agg=rss Randal J. Elder, James L. Bierstaker, Thomas M. Kozloski, Susan Parker, and Brad J. Reed<br/> Abstract not available. [Current Issues in Auditing 3, C1 (2009)] published Tue Jul 28, 2009. Auditing the Auditors: A Case on PCAOB Inspection Reports of Registered Public Accounting Firms http://link.aip.org/link/?CIA/3/B1/1&agg=rss Brian Daugherty and Marshall K. Pitman<br/> SUMMARY: We present a timely practice-oriented case related to the inspection process of registered firms by the Public Company Accounting Oversight Board (PCAOB). This case allows auditing students an opportunity to explore the unique challenges that public accounting firms auditing U.S. public com ... [Current Issues in Auditing 3, B1 (2009)] published Thu May 28, 2009. Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 026: Proposed Auditing Standards Related to the Auditor's Assessment of and Response to Risk and Conforming Amendments to PCAOB Standards http://link.aip.org/link/?CIA/3/C1/1&agg=rss Randal J. Elder, Lawrence J. Abbott, James L. Bierstaker, Steven Firer, Thomas M. Kozloski et al.<br/> Abstract not available. [Current Issues in Auditing 3, C1 (2009)] published Thu May 21, 2009. Entity-Level Controls: The Internal Auditor's Assessment of Management Tone at the Top http://link.aip.org/link/?CIA/3/A1/1&agg=rss James Hansen, Nathaniel M. Stephens, and David A. Wood<br/> SUMMARY: The internal audit function's (IAF) regular interaction with management and continual presence within the organization place it in a unique position to monitor the organization. Although the IAF has significant potential to evaluate and improve corporate governance, research has yet to expl ... [Current Issues in Auditing 3, A1 (2009)] published Thu May 21, 2009. The SEC's XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance http://link.aip.org/link/?CIA/2/A36/1&agg=rss J. Efrim Boritz and Won Gyun No<br/> SUMMARY: XBRL (eXtensible Business Reporting Language) was developed to provide users with an efficient and effective means of preparing and exchanging business reporting, and especially financial information over the Internet. After years of development, XBRL is now in the implementation stage, wit ... [Current Issues in Auditing 2, A36 (2009)] published Tue Jan 27, 2009. Audit Quality in the Post-SOX Audit Environment: What Your Auditing Students Must Know about the PCAOB Inspection Process http://link.aip.org/link/?CIA/2/A17/1&agg=rss Richard R. Riley, Jr., J. Gregory Jenkins, Pamela Y. Roush, and Jay C. Thibodeau<br/> SUMMARY: At the American Accounting Association's (AAA) Auditing Section Midyear Meeting in January 2007, the Education Committee organized a panel to discuss the educational issues that have surfaced as a result of the PCAOB inspection process. The discussion focused on changes that have occurred i ... [Current Issues in Auditing 2, A17 (2009)] published Mon Jan 12, 2009. The Accounting Circle of Life http://link.aip.org/link/?CIA/2/C5/1&agg=rss Shaun Budnik<br/> Abstract not available. [Current Issues in Auditing 2, C5 (2009)] published Mon Jan 12, 2009.