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CAQ Public Forums on Financial Reporting Demonstrate Desire for Better Information
Accounting Policy & Practice Report, 2007-07, Vol.3 (14), p.631
Copyright Tax Management Inc. Jul 13, 2007 ;ISSN: 1558-6642 ;EISSN: 1558-6669
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Title:
CAQ Public Forums on Financial Reporting Demonstrate Desire for Better Information
Author:
Webster, Susan
Subjects:
Accounting firms
;
Audit engagements
;
Auditors
;
Audits
;
Big Four accounting firms
;
Executives
;
Financial reporting
;
Inspections
Is Part Of:
Accounting Policy & Practice Report, 2007-07, Vol.3 (14), p.631
Description:
In June 2007, the Center for Audit Quality released an analysis of the deficiencies inspectors with the Public Company Accounting Oversight Board found at the eight accounting firms with more than 100 issuer clients. Firms included in the survey were the Big Four, plus the next largest four: BDO Seidman, Crowe Chizek and Company LLC, Grant Thornton LLP, and McGladrey & Pullen LLP. The CAQ, which is affiliated with the American Institute of Certified Public Accountants, analyzed public versions of the PCAOB inspection reports and determined that about 227 deficiencies were cited at the eight firms. The CAQ broke these deficiencies into four categories - balance sheet line item, income statement line item, audit performance, and departures from generally accepted accounting principles. All deficiencies relating to assets, liabilities, or equity fall in the balance sheet category. According to the CAQ's count, there were a total of 80 deficiencies among the firms in this category. The most frequent of these, with 14 entries, was problems involving assessment of clients' inventory. Income tax accounting followed closely with 13 deficiencies. The second category in number of deficiencies was audit performance, with 76. At the top of this category, with 15 incidents noted, was firms' failure to comply in some respect with the terms of the PCAOB's Auditing Standard No. 2.
Publisher:
Washington: Bloomberg BNA
Language:
English
Identifier:
ISSN: 1558-6642
EISSN: 1558-6669
Source:
ProQuest Central
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