Conceptual Framework of Assurance: Current Topics in Assurance -Audit Quality
• Objective for the class • Confirm understanding of previous class objective • Readings for class -News, relevant business issue, personal development • Class slides • Activities in class • Prep for next class -Readings -Reminders • Homework Assignments •Summary of Day's Objective
Today's Objectives Today We Will • Understand the nature and types of SEC and PCAOB enforcement actions as well as the litigation environment for audit firms, and how both relate to audit quality Objectives • Debrief on Audit Quality work • Regulation (enforcement) •Litigation against auditors
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