Mark Maurer with the Wall Street Journal stated that, next year, the Public Company Accounting Oversight Board wants to make its target areas in audit inspections less predictable, in part to continue examining the impact of remote work on audits.

The Public Company Accounting Oversight Board is planning to change the way it picks audits for inspection and conducts its evaluation, part of an effort to assess the impact of remote-work constraints on the quality of audits.

The U.S. audit watchdog is increasing “significantly” the percentage of public-company audits it selects randomly for inspection in 2021, PCAOB board member Megan Zietsman said Monday at a virtual conference hosted by the American Institute of Certified Public Accountants.

In selecting audits for inspections, the PCAOB usually seeks out those that may pose a difficult or complex issue. Despite the higher proportion of random audits next year, the total number of audit inspections conducted will remain about the same, she said.

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