BDO Comment Letter - PCAOB Rulemaking Docket Matter No. 043

August 2017

PCAOB Rulemaking Docket Matter No. 043: Proposed Auditing Standard - Auditing Accounting Estimates, Including Fair Value Measurements, and Proposed Amendments to PCAOB Auditing Standards

BDO supports the development of a single standard that is aligned with the PCAOB's risk assessment standards and the addition of incremental guidance relating to third-party pricing services.