The importance of relationships

between auditors and audit committees and CFOs are highlighted in this article that summarizes a recent PCAOB report in which re-educating about the PCAOB inspection process was part of the aim.   Also the article highlights discussion from an AICPA forum.    http://www3.cfo.com/article/2012/8/auditing_pcaob-audit-rotation-audit-committee-aicpa