Skip to main content

About the PCAOB

Rules of the Board

Registration & Reporting

Standards

Inspections

Enforcement

International

Research & Analysis

News & Events

Auditing

Ethics & Independence

Quality Control

Attestation

Superseded

Guidance

Current Activities

SAG

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 amended by the Board in PCAOB Release 2008-001 (January 29, 2008), effective November 15, 2008.

Return to the current version.]

.17

Following is an example of an appropriate explanatory paragraph:

As discussed in Note X to the financial statements, the Company changed its method of computing depreciation in 20X2.

[Paragraph renumbered by the issuance of Statement on Auditing Standards No. 79, December 1995.]

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