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Revised PCAOB proposal on engagement review

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image

05 Mar 2009

The US Public Company Accounting Oversight Board (PCAOB) has reproposed for comment an auditing standard on Engagement Quality Review (EQR).

This new proposal reflects significant changes to the standard that the PCAOB first proposed on 26 February 2008. The proposed standard provides a framework for an engagement quality reviewer to objectively evaluate the significant judgments made by the audit engagement team and the conclusions reached in forming an overall opinion. Comments are due 20 April 2009. Click for:

Correction list for hyphenation

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