skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

PCAOB Continues to Fault KPMG, PwC's Audit Procedures

Accounting Policy & Practice Report, 2013-09, Vol.9 (19), p.767

Copyright Bloomberg BNA Sep 13, 2013 ;ISSN: 1558-6642 ;EISSN: 1558-6669

Full text available

Citations Cited by
  • Title:
    PCAOB Continues to Fault KPMG, PwC's Audit Procedures
  • Author: Salisbury, Laura Tieger
  • Subjects: Accounting ; Audit engagements ; Auditing standards ; Audits ; Big Four accounting firms ; Compliance ; Financial reporting ; Financial statements ; Inspections ; Internal controls ; Noncompliance
  • Is Part Of: Accounting Policy & Practice Report, 2013-09, Vol.9 (19), p.767
  • Description: Inspectors at the Public Company Accounting Oversight Board August 28 released KPMG LLP and PricewaterhouseCoopers inspection reports from 2012, finding that both firms were continuing to fall short of PCAOB's auditing standards. For both firms the majority of failures consisted in "failure to perform" or "perform significantly" audit procedures required by PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements. Jeannette Franzel, a member of PCAOB has said in December 2012 that the number of audits in which firms failed to obtain sufficient evidence to support their opinions on internal control over financial reporting was high and getting higher.
  • Publisher: Washington: Bloomberg BNA
  • Language: English
  • Identifier: ISSN: 1558-6642
    EISSN: 1558-6669
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait