PCAOB Releases 2021 Audit Committee Resource

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Stinson - Corporate & Securities Law Blog

The PCAOB has released a publication captioned “Audit Committee Resource: 2021 Inspections Outlook.”  The purpose of the three-page publication is to assist audit committees in engaging in informed dialogue with their auditors on the PCAOB’s planned focus of their examination of public company audits.

Topics covered in the publication include:

  • Auditor’s risk assessments
  • Firms’ quality control systems
  • How firms comply with auditor independence requirements
  • Fraud procedures
  • Critical audit matters
  • How firms implement new auditing standards
  • Supervision of audits involving other auditors

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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