December 18, 2019
Published: PCAOBThe PCAOB is committed to our strategic goal of enhancing transparency and accessibility through proactive stakeholder engagement. Over the past year, we have engaged more directly and more often with public company audit committees and had conversations with the audit committee chairs of almost all of the U.S. issuers whose audits we inspected. By contrast, historically, we have reached out to a small percentage of audit committee chairs during our inspections process. Continuous dialogue with audit committees on areas of mutual importance helps us to advance our mission and may assist audit committees in fulfilling their duties.
Today, in an effort to provide transparency into that process and as part of the reporting out of what we heard, PCAOB staff released a new resource for audit committees, Conversations with Audit Committee Chairs: What We Heard & FAQs. Please contact the PCAOB’s Stakeholder Liaison, Erin Dwyer, if you have any feedback on this resource or if you’d like to engage further with us.
Descargar aquí – pdf 153 kb.
NOTE: This document was prepared by PCAOB staff to help inform audit committees in their interactions with their auditor. The statements contained in the document do not establish rules of the Board, do not constitute determinations of the Board, and have not been approved by the Board. The PCAOB does not set standards for or provide authoritative guidance to audit committee conduct.