Noel Para, chair of the American Bar Association (ABA) Audit Responses Committee, will speak on the panel “Critical Audit Matters: What Lawyers Need to Know about the PCAOB’s New Auditor Reporting” at the ABA Business Section Fall Meeting.
The panel will address the new PCAOP Auditing Standard AS 3101, which among other things requires auditors to discuss the treatment of “critical audit matters” — material matters presented to the company audit committee that involve difficult auditor judgment.
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