EST The American Institute of CPAs is proposing to revise its quality management standards to take a more risk-based approach targeted at the types of engagements performed by the CPA firm. The AICPA’s Auditing Standards Board issued an exposure draft Thursday of a set of three interrelated proposed standards to address how CPA firms should manage the quality of their accounting and auditing practices. The AICPA said the changes would improve the scalability of the standards and promote a system tailored to the firm and its engagements. The proposed changes come at a time when the Public Company Accounting Oversight Board has also proposed changes in its quality management standards for auditing firms. The PCAOB proposals use as a starting point the quality management standards issued by the International Auditing and Assurance Standards Board last year. While their standards would apply to public companies, the AICPA’s could be used by private companies seeking find out here now assurance on their financial statements. Increasingly auditing standards take more of a risk-based approach to target them better and allow them to be used more efficiently. “As the environment in which practitioners offer services becomes more diverse, it’s more important than ever for CPA firms to tailor their quality management processes to their circumstances and maintain and enhance audit quality,” said AICPA Auditing Standards Board chair Tracy Harding in a statement. “Our proposed revisions to the quality management standards offer CPA firms a framework for developing a quality management system that addresses each firm’s practice. The framework is converged with international standards so that firms performing engagements under those standards and generally accepted auditing standards (GAAS) use a consistent approach to quality management.” The exposure draft aligns with the IAASB quality management standards. The proposed changes include using the term “quality management” instead of “quality control” and “engagement quality review” instead of “engagement quality control review” in the current standards. Proposed Statement on Quality Management Standards (SQMS) A Firm’s System of Quality Management Proposed Statement on Auditing Standards (SAS) Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards The proposed standards would supersede Statement on Quality Control Standards No. 8, as well as create a new quality management section in the AICPA Professional Standards and supersede SAS No. 122, as amended, section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards . The AICPA is asking for feedback on the proposed standards discover more here by June 11. Comments can be sent to CommentLetters@aicpa-cima.com. The Auditing Standards Board plans to start addressing the feedback it receives at its July 26-29 meeting, and devote the entire Aug. 11 meeting to further consideration of the comments.


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untitled-design-2-copy The Daily Pennsylvanian is a student-run nonprofit. Please support us by disabling your ad blocker on our site. Philosophy professor Karen Detlefsen to serve as vice provost for education Penn announced philosophy professor Karen Detlefsen serve as the vice provost for education on Tuesday. Philosophy professor Karen Detlefsen will serve as the vice provost for education beginning on July 1. Provost Wendell Pritchett and Deputy Provost Beth Winkelstein announced on Tuesday that Detlefsen will replace Winkelstein, who previously served as vice provost for education. The vice provost for education oversees undergraduate and graduate education at Penn, designing and implementing policies that promote academic excellence, innovation, and interdisciplinary knowledge, Penn Today reported .  Detlefsen has taught at Penn since 2001 as a professor of philosophy and education, Penn Today reported. Her interests include women in the history of philosophy, the history and philosophy of education, and the history and philosophy of science. She is an affiliated faculty member of the Alice Paul Center for Research on Gender, Sexuality, and Women Studies, and founding director of Penn’s Project for Philosophy for the Young. “I am excited to be taking on the role of Vice Provost for Education at Penn. I've enjoyed all aspects of my work at Penn, but education has always held a special place for me,” Detlefsen wrote in an email to The Daily Pennsylvanian. “Throughout my years at Penn, I've relished interacting in the classroom, and through various forms of mentoring, with students from our undergraduate and graduate populations, including our Professional Master's students.” Asian American Studies prof.’s departure reignites concern over lack of support for program Detlefsen has been recognized for her work as a recipient of the Lindback Award for Distinguished Teaching, which is the highest University-wide teaching honor, and the Kahn Award for Distinguished Teaching by an Assistant Professor in the School of Arts & Sciences, Penn Today reported. She has also developed collaborations among undergraduate and graduate students at Penn, educators in the Philadelphia School District, and other community partners to bring philosophy education to local K-12 students, Detlefsen wrote to the DP. “Karen Detlefsen is renowned for her strong commitments to teaching and education, not only on our campus but also in our Philadelphia community. She will be an ideal partner to help us chart the course for graduate and undergraduate education at Penn,” Pritchett told Penn Today.  Detlefsen earned a Ph.D in philosophy from the University of Toronto, an M.A. from the University of Western Ontario, and a B.A. from the University of Calgary. She is the co-editor of “The Routledge Handbook of Early Modern European Women Philosophers” and “Women and Liberty, 1600-1800,” as well as the editor of “Descartes’ Meditations: A Critical Guide.” Detlefsen has also authored many articles and reviews in the discipline of early modern philosophy.  “Taking this next step to work on policies that advance Penn's educational mission is a tremendous honor, and I look forward to working on behalf of the Penn community in the years ahead,” Detlefsen wrote to the DP. All comments eligible for publication in Daily Pennsylvanian, Inc.