Pcaob Inspection Reports and Audit Quality

Short reports Audit and internal quality control in immunohistochemistry

Aims—Although positive and negative controls are performed and checked in surgical pathology cases undergoing immunohistochemistry, internal quality control procedures for immunohistochemistry are not well described. This study, comprising a retrospective audit, aims to describe a method of internal quality control for immunohistochemistry. A scoring system that allows comparison between cases ...

Big 4 global networks: degree of homogeneity of audit quality among affiliates and relevance of PCAOB inspections

Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules, PCAOB

We agree that the Board's existing auditing standards, consisting of sequentially numbered standards issued by the Board (the AS standards) and the AU sections representing the remaining interim standards that the Board has not superseded, present a confusing framework. While we agree that reorganization is needed and may help users navigate the standards more easily, we do not agree with the B...

Non-audit fees, disclosure and audit quality

This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signiŽ cantly corre...

Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism

Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...