Heads Up: A Summary of the November 15–16 Meeting of the PCAOB’s Standing Advisory Group
Volume 19, Issue 31
This Heads Up summarizes the November 15–16 meeting of the PCAOB’s Standing Advisory Group (SAG). At the meeting, the PCAOB gave an update on recent developments, including an overview of its current and future standard-setting activities. Other topics discussed by the PCAOB and SAG included (1) potential approaches to the auditor’s reporting model that could increase its transparency and relevance to financial statement users and (2) whether and, if so, how to engage in outreach and research regarding the auditor’s approach to detecting fraud.
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