PCAOB gets tough with new audit quality
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Bruce Bettinghaus
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Article
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2010
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John Wiley and Sons
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English
β 87 KB
## Abstract The author discusses the requirements of the recently proposed Public Company Accounting Oversight Board (PCAOB) auditing standard (AS 7) requiring the review and approval of a second audit partner of each audit. The PCAOB intended to get toughβthe standard is designed to be rigorous. U