The Continuing Evolution of Auditor Reporting in the Broker-Dealer Industry: Issues and Opportunities

Autor:	Zachary T Kowaleski, Nathan H. Cannon, Jean C. Bedard, Anne L. Schnader
Rok vydání:	2018
Předmět:	050208 finance business.industry Accounting 0502 economics and business 05 social sciences 050201 accounting Business Audit Broker-dealer
Zdroj:	Current Issues in Auditing. 12:A12-A26
ISSN:	1936-1270
DOI:	10.2308/ciia-52176
Popis:	SUMMARY Over the past decade, there have been significant changes to the regulatory environment for broker-dealer (BD) audits, as it shifted from private to public oversight. These changes unfolded in stages, from required PCAOB registration, to interim inspections under long-standing AICPA auditing and attestation standards, to proposal and finalization of new SEC and PCAOB standards, and finally to inspections under PCAOB auditing/attestation standards. This paper summarizes these events and their implications for both the auditing profession and BD audit quality, highlighting progress made, continuing issues, and research opportunities.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::36c4930774a37483ba43de59f849a61d https://doi.org/10.2308/ciia-52176 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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