CAQ Alert #2017-02 - Audit Planning Alert for Auditors of Brokers and Dealers

CAQ Alert #2017-02, Audit Planning Alert for Auditors of Brokers and Dealers, poses questions for auditors of brokers and dealers to consider as they plan both their audit and attestation engagements. It identifies and discusses some of the more judgmental or complex areas of both the audit and attestation engagements, including areas that have been the subject of attention and focus by the Public Company Accounting Oversight Board in its interim inspection process.