SEC/PCAOB auditor issues

Thomas R. Weirich, Jack T. Ciesielski

Research output: Contribution to journalArticlepeer-review


The American Institute of Certified Public Accountants held its 39th annual Current Securities and Exchange Commission and Public Company Accounting Oversight Board Developments Conference in Washington, DC, on December 5–7, 2011. A number of key themes at the conference focused on International Financial Reporting Standards, and the role of management and the audit committee in providing meaningful and transparent information to third parties. Also, at this year's conference, the auditing profession was reminded of its responsibility for high-quality audits. The authors of this article highlight the main auditing issues presented at the conference, as well as some of the key accounting issues that auditors need to focus on, to enhance the credibility and reliability of financial statements.

Original languageEnglish
Pages (from-to)31-41
Number of pages11
JournalJournal of Corporate Accounting and Finance
Issue number4
StatePublished - May 1 2012


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