ABOUT POB

PANEL BACKGROUND

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REPORT AND RECOMMENDATIONS
Table of Contents

Prefatory Information (file size- 88k)
includes:
- Panel Members
- Transmittal Letter From Chair
- Contents
- Acknowledgments
- Executive Overview

1. Introduction (file size: 68k)

2. Improving the Conduct of Audits (file size: 312k)

3. Earnings Management and Fraud (file size: 108k)

4. Audit Firms (file size: 49k)

5. Auditor Independence (file size: 116k)

6. Governance of the Auditing Profession (file size: 796k)

7. International (file size: 80k)

8. Looking Ahead (file size: 32k)

Appendices

Appendix A - The Audit Risk Model (file size: 40k)
Appendix B - The Audit Firms (file size: 48k)
Appendix C - Current Governance System (file size: 768k)
Appendix D - Prior Considerations of Non-audit Services (file size: 52k)
Appendix E - Quasi Peer Review Process (file size: 60k)
Appendix F - Analysis of SEC AAER (file size: 44k)
Appendix G - Focus Groups (file size: 40k)
Appendix H - Survey (file size: 64k)
Appendix I - October 1999 Public Hearings (file size: 28k)
Appendix J - Firm Materials-Meetings with Firms (file size: 36k)
Appendix K - Smaller Firms (file size: 32k)
Appendix L -Meetings with Regulators and Professional Bodies (file size: 28k)
Appendix M - Panel Meetings (file size: 24k)
Appendix N - July 2000 Public Hearings (file size: 20k)
Appendix O - Significant Changes From the Exposure Draft (file size: 20k)

Exhibits

Exhibit 1 - Letter From the SEC to the POB regarding formation of the Panel - (page 1) (file size: 736k)
Exhibit 1 - Letter From the SEC to the POB regarding formation of the Panel - (page 2) (file size: 808k)
Exhibit 1 - Letter From the SEC to the POB regarding formation of the Panel - (page 3) (file size: 440 k)
Exhibit 2 - Letter from Shaun O'Malley to the POB (file size: 628k)
Exhibit 3 - October 1999 Public Hearings Timetable (file size: 24k)
Exhibit 4 - Report of the Peer Review Process Task Force (file size: 60k)
Exhibit 5 - July 2000 Public Hearings Timetable (file size: 5k)


Public Hearings Transcripts

July 10, 2000
(file size: 436k)
July 11, 2000
(file size: 308k)


2002 Public Oversight Board