Company Accounting Strategic Plan
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Restrictions on public reporting of certain inspections information and our analysis of inspection results to the investing public, including audit committees Competition for talent Necessity of updating legacy information technology Threats Leverage the market s interest in information about the audit to enhance the relevance of the audit Use our Center for Economic Analysis ("Center") to further enhance our economic analysis throughout the PCAOB s oversight programs Leverage our knowledge and experience from our interim brokerdealer audit inspection program to establish an effective broker and dealer auditor oversight program Build on our regulatory experience to address changing circumstances, such as – Emerging markets Audits of financial statements under International Financial Reporting Standards ("IFRS") Growth of consulting and other business practices at large firms Use inspections to address certain impediments posed by the structure of global networks in identifying and analyzing systemic root causes of failed audits in firms affiliated with these networks and share that information where appropriate with non-U.S.. Status: Efforts made with respect to this priority in 2013 and 2014 have resulted in new processes and program work, which are now incorporated into the following enhanced strategies that the Board will further pursue in 2015: Goal 1.A.7 (Develop Risk-Based Performance and Reporting Standards) Goal 1.A.1 (Use Knowledge from Oversight) Goal 1.A.6 (Engage Effectively with Other Standard Setters and Regulators) Goal 1.A.5 (Seek Insight on PCAOB Standard Setting) Goal 1.A.2 (Enhance Economic Analysis) Goal 2.F.5 (Enhance Use of Economic Analysis in the PCAOB s Programs) Goal 2.F.8 (Continue to Evaluate and Refine the PCAOB s Performance Measures) Goal 2.C.4 (Enhance the Usefulness of the PCAOB s Website as an Effective and Efficient Tool to Communicate with Stakeholders) 27 Near Term Priority: Audit Committee Outreach Description: Enhancing
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