Former Inspectors of Public-Company Audits Say Process Needs Retooling

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New academic study suggests that the U.S. auditing watchdog’s inspections program, from transparency to training, still needs work

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https://www.wsj.com/articles/former-inspectors-of-public-company-audits-say-process-needs-retooling-d4dd5415The Public Company Accounting Oversight Board is in the middle of a transformation under Chair Erica Williams, who took the helm in January 2022.The process to inspect the audits of U.S. public companies needs an upgrade, according to some of the people who should know best—former inspectors who did the work over the last two decades.

Former inspectors of the U.S. auditing watchdog say inspections are a useful tool for detecting potential deficiencies in audits of public companies, but that public reports on the process are limited in scope, lack details and not released in a timely fashion.This copy is for your personal, non-commercial use only. Distribution and use of this material are governed by our Subscriber Agreement and by copyright law.

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