AS 2901: Responding to Engagement Deficiencies
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AS 2901: Responding to Engagement Deficiencies
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What happens when an audit's already wrapped, the report's already filed, and someone finds a problem anyway? PCAOB standard AS 2901 answers that question, replacing older, narrower guidance with a much broader obligation: firms now have to respond to engagement deficiencies identified after the fact, no matter how they were found.
This episode breaks down the standard's threshold test for when the obligation even applies, the two very different paths a firm can end up on depending on what the deficiency actually is, and the documentation trail regulators expect to see. Along the way, we follow a director of quality at a fictional firm through the exact judgment calls AS 2901 forces into the open.
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