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Investors Press PCAOB to Develop Audit Quality Indicators

Investors Press PCAOB to Develop Audit Quality Indicators

by Starling Insights

Starling Insights Editorial Board

Mar 29, 2023

Observations

Governance & Metrics Industry-Standard Metrics Governance, Audit & Regulatory Failures Audit PCAOB USA Regulatory Trends Outcomes-Based Regulation

The US Public Company Accounting Oversight Board's (PCAOB) Investor Advisory Group (IAG) has urged the wrap-up of a long overdue Audit Quality Indicators (AQIs) project.

The IAG's comments come in response to the PCAOB's November proposal to revise audit quality control standards. "[T]he process of establishing a quality control standard fits simultaneously with the establishment of audit quality indicators," the IAG wrote. “How else can consistent audit quality be maintained if it is not measured and quantified?”

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