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Audit & Assurance Update — A summary of the November 30 – December 1 meeting of the PCAOB's Standing Advisory Group

Published on: Dec 09, 2016

This Audit & Assurance Update summarizes the November 30 – December 1, 2016, PCAOB Standing Advisory Group (SAG) meeting, which covered (1) an update on recent PCAOB developments, including an overview of its current and future standard-setting activities; (2) recent trends in inspections, including recent inspection results and areas of continued focus; (3) the PCAOB’s program to review standards post-implementation and the current status of the post-implementation review of PCAOB Auditing Standard No. 7, Engagement Quality Review; (4) best practices for effective auditor and audit committee communication; and (5) the PCAOB’s proposal related to the supervision of audits involving other auditors.


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