What are the oversight functions of PCAOB in audit quality control?

1. What are the arguments put forth by the SEC in reducing the role of professional bodies in monitoring the external auditors of publicly listed companies?

2. What are the oversight functions of PCAOB in audit quality control?

3. To what extent can the involvement of the audit committee contribute to enhancing quality control?

4. What are the requirements of the US market regulators (SEC, NYSE and NASDAQ) with regard to audit quality control?

5. To what extent would the changes proposed by the US regulators satisfy users’ expectations of quality control?

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