Joe Moravy and co-author article for PLI Accounting for Lawyers Handbook on Trends in PCAOB Inspection Reports

Learn more about specific audit deficiencies identified by the PCAOB as well as broader trends and issues observed during 2007-2009. The article covers two broad areas of inquiry: (1) the audit areas that the PCAOB inspectors have focused on in their own investigations as likely involving heightened levels of audit risk; and (2) the alleged deficiencies among leading audit firms that have been identified by the PCAOB in either the application of GAAP or GAAS procedures, including controls testing.

Trends in PCAOB Inspection Reports