The Centre for Audit Quality (CAQ) has
submitted two comment letters to the Public Company Accounting
Oversight Board (PCAOB) showing support for attest standards for
attestation engagements related to broker and dealer compliance or
exemption reports.
However, the CAQ recommended the PCAOB
consider their observations to enhance the effectiveness of the
proposed standards.
In the 12 September comment letter, regarding
the proposed standard on auditing supplemental information
accompanying financial statements, the CAQ were supportive of
the PCAOB’s efforts to increase investor transparency into the work
performed by auditors. However, the CAQ did not support the
issuance of the proposed standards as currently drafted.
In both letters the CAQ made suggestions to
the PCAOB about how the standards can be improved.
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