29 Jun Question Visit the PCAOB website www.pcaobus.org website and print (or download to your computer) the following: PCAOB Audit Standard #5 and the mos
Question
Visit the PCAOB website www.pcaobus.org website and print (or download to your computer) the following: PCAOB Audit Standard #5 and the most current inspection report for one of the Big 4 Firms (Deloitte, KPMG, PwC or Ernst & Young for their US office). Prepare a 2-3 page paper responding to the below questions (paragraph format). 1. What information is included in the ‘public’ version of the PCAOB inspection report? Is there any additional information that you would like to see? 2. What categories of practices, policies and procedures are evaluated in the PCAOB inspection of the firm’s quality control system? 3. For the firm you selected, how many practice offices had audits inspected by the PCAOB? 4. For the firm you selected, for how many audits (issuers) did the PCAOB find deficiencies? 5. Identify five deficiencies that were cited in the PCAOB inspection report. For each deficiency, to which of the elements of the GAAS principles does it most closely relate? 6. Briefly summarize the firm’s response to the PCAOB inspection report. What additional commentary (if any) should the firm have provided in your opinion?
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