BDO Comment Letter - PCAOB Rulemaking Docket Matter No. 044

August 2017

PCAOB Rulemaking Docket Matter No. 044: Proposed Amendments to Auditing Standards for Auditor's Use of the Work of Specialists

BDO is supportive of strengthening the requirements for evaluating the work of a company's employed or engaged specialist, including the application of a risk based supervisory approach to the use of specialists as the use of the work of specialists has grown and has become an essential component in many audits.