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Session Submission Type: Panel
The PCAOB and the IAASB are both exploring changes to the standard auditor's report. The objective is to make the auditor's report more relevant to investors, while still retaining the pass/fail model. CAQ's Executive Director, Cindy Fornelli, will moderate a lively discussion about the implications of the suggested changes with senior practice leaders who have worked with the Center and the PCAOB on earlier efforts that explored what a revised auditor's report might look like. The profession is conducting field testing to determine how the proposed changes might be operationalized in an audit; the panel will provide insight into the field testing process.