auditing-integral-to-the-economy

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a) Various groups (the PCAOB, the SEC, the AICPA, the IAASB, COSO, FASB, and IASB, not to mention state boards of accountancy and the courts) have vested interests in oversight and governance of the accounting profession. Consider each of these groups as you participate in the discussion.

Please respond to all of the following prompts in one combined main response:

Topic: Organizations Involved in Auditing

  • Describe the unique role each group plays with respect to the audit standard-setting process. Are all the groups really necessary? Are there redundancies in oversight or governance?
  • From an auditor’s perspective, which group is the most important? Why?
  • How do these groups contribute to the maintenance of professional quality?

 
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