Skip to main content

About the PCAOB

Rules of the Board

Registration & Reporting

Research & Analysis

Ethics & Independence

Quality Control

Current Activities

Click Plus Sign Icon to expand menu items
Click Minus Sign Icon to collapse menu items

AS No. 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board

AS No. 3: Audit Documentation

AS No. 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist

AS No. 5: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements

AS No. 6: Evaluating Consistency of Financial Statements

AS No. 7: Engagement Quality Review

AS No. 8: Audit Risk

AS No. 9: Audit Planning

AS No. 10: Supervision of the Audit Engagement

AS No. 11: Consideration of Materiality in Planning and Performing an Audit

AS No. 12: Identifying and Assessing Risks of Material Misstatement

AS No. 13: The Auditor's Responses to the Risks of Material Misstatement

AS No. 14: Evaluating Audit Results

AS No. 15: Audit Evidence

AS No. 16: Communications with Audit Committees

AU Section 100 - Statements on Auditing Standards -- Introduction

AU Section 200 - The General Standards

AU Section 300 - The Standards of Field Work

AU Section 400 - The First, Second, and Third Standards of Reporting

AU Section 500 - The Fourth Standard of Reporting

AU Section 600 - Other Types of Reports

AU Section 700 - Special Topics

AU Section 800 - Compliance Auditing

AU Section 900 - Special Reports of the Committee on Auditing Procedures

[The following paragraph was effective with respect to acceptance of an engagement after March 31, 1998. It was amended, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]

.18

If, in a reaudit engagement, the successor auditor is unable to obtain sufficient competent evidential matter to express an opinion on the financial statements, the successor auditor should qualify or disclaim an opinion because of the inability to perform procedures the successor auditor considers necessary in the circumstances.

© Copyright Public Company Accounting Oversight Board. All Rights Reserved.