Behind the Numbers: The Truth About PCAOB Deficiency Rates
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Behind the Numbers: The Truth About PCAOB Deficiency Rates
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What if the numbers we use to measure audit quality are fundamentally flawed? PCAOB Board Member Christina Ho reveals why the headline-grabbing 46% deficiency rate in public company audits deserves serious scrutiny. In this candid conversation, Ho explains why smaller audit firms face disproportionate regulatory burdens, how the PCAOB's inspection approach may distort quality metrics, and why less than 5% of "deficient" audits result in incorrect opinions. She also shares her experience of being publicly criticized by Senator Elizabeth Warren for challenging the status quo. Whether you're an auditor, investor, or financial professional, this insider perspective will transform how you interpret future audit quality statistics.
Chapters
- (00:58) - Explaining the PCAOB
- (01:59) - Inspection and Enforcement Programs
- (03:53) - Sampling and Inspection Frequency
- (05:58) - Challenges for Smaller Audit Firms
- (10:50) - State of Audit Quality
- (14:03) - Deficiency Rates and Their Implications
- (31:34) - PCAOB's Role and Accountability
- (37:11) - Has the PCAOB Improved Audit Quality?
- (49:23) - Public Dispute with Senators
- (54:32) - Conclusion and Final Thoughts
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https://pcaobus.org/about/the-board/board-bios/christina-ho
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