Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Auditing Standard—Designing and Performing Substantive Analytical Procedures and Amendments to Other PCAOB Standards

The views expressed in this letter are those of the participating members of the Committee and do not reflect an official position of the American Accounting Association. The comments do not necessarily reflect the views of every member. The authors of this publication have no conflicts of interest related to this research.

Dereck Barr-Pulliam, University of Louisville, College of Business, School of Accountancy, Louisville, KY, USA; Colleen M. Boland, University of Wisconsin–Milwaukee, Lubar College of Business, Department of Accounting and Taxation, Milwaukee, WI, USA; Sean A. Dennis, University of Central Florida, College of Business, Kenneth G. Dixon School of Accounting, Orlando, FL, USA; Dana R. Hermanson, Kennesaw State University, Coles College of Business, School of Accountancy, Kennesaw, GA, USA; John D. Keyser, Case Western Reserve University, Weatherhead School of Management, Department of Accountancy, Cleveland, OH, USA; Jonathan S. Pyzoha, Miami University, Farmer School of Business, Department of Accountancy, Oxford, OH, USA; Jason L. Smith, University of Nevada, Las Vegas, Lee Business School, Department of Accounting, Las Vegas, NV, USA.

Editor’s note: Accepted by Editor Nicole S. Wright.