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What is Audit Quality Indicators Concept Release about?

The PCAOB is issuing a concept release to seek public comment on potential "audit quality indicators" (AQIs), which are quantitative measures that may provide insights into how to evaluate audit quality. The release discusses 28 potential AQIs in three categories - audit professionals, audit process, and audit results. The PCAOB seeks input on these indicators, how they could be used by various parties, and how to implement an AQI project over time to improve audits and benefit investors. A public roundtabl

Author

javis

Language

EN