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Based on these foundational decisions, in 2003 the board conducted limited inspections of the four largest U.S. accounting firms. Reports on these first inspections were issued in mid-2004; since then, the board has inspected thousands of audits and issued more than 3,200 reports. Many accounting firms were initially somewhat dismissive of the PCAOB’s inspection findings. Typically, the inspected firm would submit a brief letter for inclusion in its report; this essentially stated that auditing requires the exercise of judgment and that the engagement deficiencies cited in the report merely reflected differences in professional judgment between the board’s staff and the firm. Gradually, however, this began to change. At least five factors caused the PCAOB’s inspection program to significantly impact public company auditing. First, the board adopted a new standard on audit documentation. Auditing Standard (AS) 3, now codified in AS 1215, requires workpapers to document the procedures performed, evidence obtained, and conclusions reached with respect to all relevant financial statement assertions. The workpapers must provide this documentation in a manner that would “enable an experienced auditor, having no previous connection with the engagement” (such as a PCAOB inspector), to understand the nature, timing, extent, and results of the procedures performed, evidence obtained, and conclusions reached. The need to memoralize the audit in workpapers that tell the full story of how it was conducted, in a manner that another auditor could understand, has resulted in more thoughtful auditing. AS 3 creates a presumption that undocumented work was not performed. That presumption can only be overcome by “with persuasive other evidence,” subject to the limitation that “oral assertions and explanations alone do not constitute persuasive other evidence.” In the inspection context, this means that it is difficult, if not impossible, for firms to convince inspectors that, despite inadequate workpapers, the audit was properly performed. The need to memorialize the audit in workpapers that tell the full story of how it was conducted, in a manner that another auditor could understand, has resulted in more thoughtful auditing. Second, the board decided that inspection reports should call out audit deficiencies, regardless of whether a deficiency could necessarily be tied to a material error in the financial statements. PCAOB inspectors do occasionally uncover auditing defects that, in turn, expose financial statement errors that lead to restatements. Fundamentally, however, a deficiency in Part I of a PCAOB inspection report indicates that, at the time the firm issued its audit report, it had not obtained sufficient appropriate audit evidence to support the opinion.


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WPR logo Tony Evers and Republican lawmakers agreed on roughly $2 billion for the state's program for rebuilding and resurfacing roads under the budget. Still, Thompson said the list of needs are long after years of deferred maintenance on bridges, roads and other projects. There has been no increase in the state’s gas tax since the state repealed a law in 2006 that allowed the tax to rise automatically with inflation. Evers proposed increasing the gas tax under the last two-year state budget, but that was rejected by Republican lawmakers. Around 7 percent of Wisconsin’s 14,271 bridges — 979 bridges — are structurally deficient, according to data from the Federal Highway Administration . In its 2021 report card , the American Society of Civil Engineers found more than one third of Wisconsin roads are in fair or poor condition. Thompson said they’re working with local partners to identify and prioritize areas that may benefit from federal spending. The legislation would devote $39 billion for public transit and provide more options particularly for communities of color, who are nearly six times as likely to use public transportation statewide. Republican lawmakers on the state's budget writing committee cut transit funding in half for Milwaukee and Madison over the next two years, citing funding the cities received through COVID-19 relief. Thompson said that move was the "wrong way to go" and hoped federal money would bring more investment in mass transit. The bill would also invest $66 billion in rail to eliminate Amtrak maintenance backlogs and create partnership grants for intercity rail service. That could benefit projects in Wisconsin, like an existing $53 million proposal to add a second daily round-trip passenger train from the Twin Cities to Chicago, as well as the Northern Lights Express passenger rail proposal from the Twin Cities to the Duluth and Superior area. "I think there can be potentially some money in here that will allow us to look even beyond that to some other opportunities for passenger rail in Wisconsin," said Thompson. Wisconsin hasn’t seen significant new investment in transportation infrastructure since the creation of the Interstate Highway System 65 years ago, said John Kissinger, former chair of the American Council of Engineering Companies of Wisconsin. He said much of the water and wastewater infrastructure in Wisconsin communities was built more than a century ago.  "Primarily, it's just old and really at the end of its useful life and should really be replaced with something that's more efficient, and more modern, and works better," Kissinger said. The bill would provide $55 billion to upgrade water and wastewater systems. In Wisconsin alone, it’s estimated that meeting future water and wastewater needs will cost the state around $15 billion .

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