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PCAOB updates its standard-setting agenda

  • PCAOB (US Public Company Accounting Oversight Board) Image

Jan 09, 2015

The PCAOB has published its latest standard-setting agenda, which outlines its standard-setting projects and key milestones.

The agenda de­scribes the status and pro­vides brief de­scrip­tions of the fol­low­ing PCAOB pro­jects:

  • Auditing accounting estimates, including fair value measurements and related disclosures.
  • Improvement of audit trans­parency.
  • Auditor’s reporting model.
  • Supervision of other auditors and multi-location audit engagements.
  • Use of spe­cial­ists.
  • Framework for reorganization of PCAOB Auditing Standards.
  • Going concern.
  • Con­fir­ma­tion.
  • Quality Control Standards, including assignment and documentation of Firm Supervisory Responsibilities.
  • Sub­se­quent events.

The stan­dard-set­ting agenda is avail­able on the PCAOB's Web site.

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