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June 2013 » Quality Control Defects in Smaller...
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James F. Boyle, CPA, and Douglas M. Boyle, DBA, CPA, CMA, and Dana R. Hermanson, PhD, and Richard W. Houston, PhD
The Sarbanes-Oxley Act of 2002 (SOX) created the PCAOB to oversee registered accounting firms that perform audits of public companies. In fulfilling this responsibility, the PCAOB has established standards for firms that audit public companies and has conducted inspections of their work. Larger firms that audit more than 100 companies are subject to annual PCAOB inspections; smaller firms that audit 100 or fewer public companies are subject to inspections once every three years (i.e., triennially). The Center for Audit Quality (CAQ) has described the PCAOB's inspections as follows:
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