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Reporting of engagement-level metrics for audits of accelerated filers and large accelerated filers can be expected by way of a revised Form AP, which would be renamed “Audit Individuals and Metrics.”
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” He also was anxious that a number of the proposed metrics “[would] impose too much administrative burdens on firms and engagement teams while others are ambiguous with regard to audit high quality.”
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In its remark letter, Major Four firm KPMG wrote that it's got problems about sure implications for metrics “that don't automatically correlate with audit excellent.”