What used to be called engagement quality control reviews are referred to simply as ... an engagement or class of engagements as predetermined by the firm, for example: Audits in which a going concern ...

PCAOB staff has indicated that they expect the results of these inspections to provide the first glimpse of progress made by firms in response to calls for improvement of audit quality under this ...

the study examines how the industry experience of auditors can influence audit fees and quality. The study, "The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees ...