Chairman James R. Doty sat down with Don Nicolaisen, former SEC chief accountant and a public company audit committee chair and board member, to talk about his experiences as a one-time auditor and now board member.
Mr. Nicolaisen recalls his days as a junior accountant when he raised an audit issue with a company’s audit committee. He also talks about the use of big data technology and the potential for a digital audit in the future.
The recording took place at the PCAOB International Institute on Audit Regulation last year.
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Chairman James R. Doty sat down with Don Nicolaisen, former SEC chief accountant and a public company audit committee chair and board member, to talk about his experiences as a one-time auditor and now board member.
Mr. Nicolaisen recalls his days as a junior accountant when he raised an audit issue with a company’s audit committee. He also talks about the use of big data technology and the potential for a digital audit in the future.
The recording took place at the PCAOB International Institute on Audit Regulation last year.
Episode 2: Open Board Meeting to Consider Reproposing Standard on the Auditor's Reporting Model
PCAOB Dialogues
1 hour 13 minutes 35 seconds
9 years ago
Episode 2: Open Board Meeting to Consider Reproposing Standard on the Auditor's Reporting Model
On May 11, 2016, the PCAOB held an Open Board Meeting on a proposal to change the auditor’s reporting model. This is a recording of the meeting. The meeting starts with a presentation by PCAOB staff describing the proposal (1:00). Then Board members make their statements (19:00). Finally, Board members ask questions, and PCAOB staff answer (49:00). Listeners should not rely on the podcast as a substitute for consulting the proposed rule.
For more information on the proposed changes to the auditor’s report, listeners can access the proposed rule on the PCAOB website at https://pcaobus.org/Rulemaking/Pages/Docket034.aspx.
Parties interested in commenting on the proposed changes to the auditor’s report should submit a comment to Comments@pcaobus.org.
PCAOB Dialogues
Chairman James R. Doty sat down with Don Nicolaisen, former SEC chief accountant and a public company audit committee chair and board member, to talk about his experiences as a one-time auditor and now board member.
Mr. Nicolaisen recalls his days as a junior accountant when he raised an audit issue with a company’s audit committee. He also talks about the use of big data technology and the potential for a digital audit in the future.
The recording took place at the PCAOB International Institute on Audit Regulation last year.
