BAN2004. PCAOB Update

This session will provide an update on PCAOB standard- setting activities, inspection observations and PCAOB’s response to the COVID-19 environment.

Learning Objectives:

• Assess the current standard- setting activities and inspection observations
• Evaluate implementation of adopting new auditing standards, including estimates, specialists and critical audit matters (CAMs)
• Interpret feedback from audit committee chairs based on PCAOB outreach