Thank you for agreeing to complete this survey. Please complete this survey by Friday November 13, 2020

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ASB Seeking Feedback Specific to Audits of Financial Statements in the United States  

The AICPA’s Auditing Standards Board (ASB), through this survey, is seeking feedback on the questions for respondents in the International Auditing and Assurance Standards Board (IAASB) Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements—Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit (discussion paper) as they relate to audits of financial statements performed in accordance with auditing standards generally accepted in the United States of America (GAAS).

The purpose of the IAASB discussion paper is to gather perspectives from stakeholders about the role of the auditor in relation to fraud and going concern in an audit of financial statements. In view of the ASB’s commitment to converge its standards with those of the IAASB, the ASB is very interested in the direction the IAASB is moving related to this topic.

The feedback from this survey will be used to stimulate ASB discussion about these topics, as well as to help the ASB to provide views to the IAASB that reflect the views of a variety of stakeholders in the United States with a primary focus on nonissuers whose financial statement audits are performed in accordance with GAAS.

The survey contains a series of questions regarding the topics covered in the IAASB discussion paper to solicit U.S. specific feedback focused on audits of nonissuers. The survey is divided into seven sections: (1) The Audit Expectation Gap, (2) Fraud, (3) Going Concern, (4) Other Matters Relevant to Both Fraud and Going Concern, (5) Alternatives for Possible Changes, (6) General, and (7) Demographic Data.

You can navigate through the survey by scrolling to the bottom of each page  for the "Next" or "Previous" button. 

We encourage you to review the IAASB discussion paper prior to completing this survey. However, you should be able to complete the survey without reading the discussion paper. We anticipate that it will take 20-40 minutes to complete this survey.

Thank you for your willingness to provide your perspectives on these important topics.

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