The PCAOB’s Use of Economic Analysis and Stakeholder Input in Standard Setting

November 17, 2020

Published: PCAOB

Today the PCAOB released a new Spotlight publication that highlights how we are implementing our strategic objective of better leveraging economic and risk analysis to effectively set standards, rules, and guidance.

The Spotlight provides an overview of how we conduct economic analysis and gather stakeholder input. It also includes a mini case study on how the PCAOB has used—and will continue to use—economic analysis and stakeholder input related to the requirement for auditors to determine and communicate critical audit matters in the auditor’s report.


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