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Comment Letter

PCAOB: Supervision of Audits Involving Other Auditors

Wednesday, November 15, 2017

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As public companies and their auditors become increasingly global, the CAQ shares the PCAOB’s goal of improving audit quality and supports the PCAOB’s consideration of revisions to auditing standards guiding the supervision of other auditors. In this letter, the CAQ provides a range of specific recommendations, drawing on the CAQ’s 2016 comment letter focused on areas where the CAQ believes additional clarity, revisions, and alternative approaches could be provided to achieve the PCAOB’s goals.