The PCAOB shared its list of priorities for 2023 audit inspections in a staff report released Monday, April 17.
The complete list of inspection priorities for 2023 includes risk of fraud; auditing and accounting risks; risk assessment and internal controls; financial services-specific considerations; broker-dealer-specific considerations and more. See the list.
The PCAOB said it will continue to randomly select some audits of public companies and broker-dealers for review while selecting others based on several risk factors. Learn more.