1 See, e.g., speech, “Remarks before the 2019 Baruch College Financial Reporting Conference: Aiming toward the future,” Wesley Bricker, former Chief Accountant of the US Securities and Exchange Commission, 2 May 2019, SEC website, https://www.sec.gov/news/speech/speech-bricker-050219, accessed August 2019.
2 PCAOB standard, Auditing Standards on the Auditor's Report and the Auditor's Responsibilities Regarding Other Information and Related Amendments, 1 June 2017, PCAOB website, https://pcaobus.org/Rulemaking/Pages/Docket034.aspx, accessed August 2019.
3PCAOB standard, Auditing Standards on the Auditor's Report and the Auditor's Responsibilities Regarding Other Information and Related Amendments, 1 June 2017, PCAOB website, https://pcaobus.org/Rulemaking/Pages/Docket034.aspx, accessed August 2019.
4 PCAOB standard, Improving the Transparency of Audits: Rules to Require Disclosure of Certain Audit Participants on a New Form and Related Amendments to Auditing Standards, 15 December 2015, PCAOB website, https://pcaobus.org/Rulemaking/Docket029/Release-2015-008.pdf, accessed August 2019.
5 Ibid.