Comment: Auditor’s use of confirmation


In our letter responding to the Public Company Accounting Oversight Board’s proposed Auditing Standard, The Auditor’s Use of Confirmation, and Other Proposed Amendments to PCAOB Standards, we generally agree with the direction of the proposed standard, but outline significant reservations as to the level of prescription with certain aspects of the proposal and its related operationality. We provide recommendations that could help ensure that the standard, as adopted, is appropriately risk-based and fit for its stated purpose for the foreseeable future.


Download our letter to read our comments in full.



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