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INFORMATION FOR AUDIT COMMITTEES ABOUT …
1666 K Street, Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 INFORMATION FOR AUDIT COMMITTEES ABOUT THE pcaob inspection PROCESS pcaob Release No. 2012-003 August 1, 2012 Executive Summary The Public Company Accounting Oversight Board (" pcaob or the "Board") is issuing this document to assist AUDIT COMMITTEES in (1) understanding the pcaob 's inspections of their AUDIT firms and (2) gathering useful INFORMATION from their AUDIT firms ABOUT those inspections. Some AUDIT COMMITTEES have told the Board that their AUDIT firms provide helpful INFORMATION to them ABOUT their inspection , but others have said that their auditors decline to discuss their pcaob inspection results with them or downplay the results of any adverse findings that may be included in the report.
Executive Summary Information for Audit Committees About the PCAOB Inspection Process August 1, 2012 Page ii 2. Part II – typically describes deficiencies in the firm's overall system of quality
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