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John Keyser, assistant professor inside the Division of accountancy at Case Western Reserve College, wrote that he was “not enthusiastic” concerning the proposed principles and mentioned he didn’t imagine the proposal “presents ample proof that public disclosure with the proposed metrics will likely have any meaningful influence on the standard of audit services.
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Reporting of engagement-stage metrics for audits of accelerated filers and enormous accelerated filers would be required through a revised Form AP, which might be renamed “Audit Members and Metrics.”
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