May 30, 2018

CAQ Alert #2018-02 - Audit Planning Alert for Auditors of Brokers and Dealers

CAQ Alert #2018-02, Audit Planning Alert for Auditors of Brokers and Dealers (Planning Alert), poses questions for auditors of brokers and dealers to consider as they plan both their audit and attestation engagements. The Planning Alert focuses on five areas: (1) auditing revenue, (2) auditing related party transactions, (3) auditing the supplemental information, (4) performing examination engagements, and (5) performing review engagements.