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Keywords: substantive analytical procedures
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Journal Articles
Dereck Barr-Pulliam, Colleen M. Boland, Sean A. Dennis, Dana R. Hermanson, John D. Keyser, Jonathan S. Pyzoha, Jason L. Smith
Journal:
Current Issues in Auditing
Current Issues in Auditing 1–9.
Published: 19 September 2024
...—Designing and Performing Substantive Analytical Procedures and Amendments to Other PCAOB Standards (PCAOB 2024a). This comment letter presents the views of the participating members of the Auditing Standards Committee of the Auditing Section of the American Accounting Association. We applaud the PCAOB...