Form AP and naming of the auditor

PCAOB and naming of auditor Highlighted as third item within this linked in posting https://www.linkedin.com/pulse/assessing-your-financial-reporting-risks-year-ahead-len-combs

Staff Guidance document https://pcaobus.org/Standards/Documents/2017-01-26-Form-AP-Staff-Guidance.pdf

Journal of Accountancy http://www.journalofaccountancy.com/news/2017/jan/form-ap-reporting-for-audit-firms-201715929.html

Form AP https://pcaobus.org/Rules/Pages/default.aspx#_FI

Comment letters on the proposals https://pcaobus.org/Rulemaking/Pages/Docket029Comments.aspx

PCAOB guidance for audit firms working in China

http://www.accountingtoday.com/news/pcaob-staff-offers-guidance-on-audit-firms-work-in-china The following is a China accounting blog http://www.chinaaccountingblog.com/

Pyramid scheme and money in a mattress

http://boston.cbslocal.com/2017/01/23/image-20-million-dollars-found-mattress-scheme-westborough/

White collar crime

http://www.utwhitecollarcrimeregistry.com/

PCAOB inspections and IT auditors

http://goingconcern.com/post/pcaob-inspectors-find-it-auditors-struggle-bus https://pcaobus.org/Inspections/Reports/Documents/104-2016-140-PwC.pdf http://yucommentator.org/2017/01/are-the-big-four-accounting-firms-and-grant-thornton-as-great-as-they-seem/

Speaking up in audit teams

http://www.journalofaccountancy.com/issues/2017/jan/psychological-safety-for-audit-teams.html This article is about aspects of psychological safety within an audit team - freedom and trust that one can ask questions or make suggestions is key.