Public Company Accounting Oversight Board

The Public Company Accounting Oversight Board (PCAOB) adopted a new auditing standard to enhance the relevance and usefulness of the auditor’s report. One of the changes introduced in the new reporting model is the addition of a statement that explicitly clarifies the auditor’s independence (AS 3101.09.g).

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This chapter presents the following content: Assurance services, consulting services and standards, attestation services and standards, auditing standard-setting environment, auditing standard-setting process, auditing standards board, public company accounting oversight board,...

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Chapter 18 - Integrated audits of internal control. This chapter explained the nature of integrated audits of public companies performed in response to the Sarbanes-Oxley Act of 2002 and in accordance with Public Company Accounting Oversight Board Standard No. 2.

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VSP techniques provide information in the vicinity of the borehole. VSP is a class of seismic measurements that can obtain high resolution images near the wellbore (Hardage, 2000). VSP acquisition utilizes sensors deployed within a borehole and sources located at the surface, whereas crosswell tomography uses sources and receivers both deployed in boreholes. The advantage of VSP, crosswell seismic, and other high resolution methods is to obtain more precise estimations of the CO2 induced effects on seismic properties.

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Respondent, the Public Company Accounting Oversight Board, was created as part of a series of accounting reforms in the Sarbanes-Oxley Act of 2002. The Board is composed of five members appointedby the Securities and Exchange Commission. It was modeled on pri-vate self-regulatory organizations in the securities industry—such as the New York Stock Exchange—that investigate and discipline theirown members subject to Commission oversight. Unlike these organi-zations, the Board is a Government-created entity with expansivepowers to govern an entire industry.

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A broader but important consideration is whether the audit firm has the relevant industry expertise, as well as the geographical reach necessary to continue to serve the company, and whether the engagement team effectively utilizes those resources. Other firm-wide questions include the results of the audit firm’s most recent inspection report by the Public Company Accounting Oversight Board (PCAOB), including whether the company’s audit had been inspected and, if so, whether the PCAOB made comments on the quality or results of the audit.

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