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ExpandAS No. 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board
ExpandAS No. 3: Audit Documentation
ExpandAS No. 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
ExpandAS No. 5: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
ExpandAS No. 6: Evaluating Consistency of Financial Statements
ExpandAS No. 7: Engagement Quality Review
ExpandAS No. 8: Audit Risk
ExpandAS No. 9: Audit Planning
ExpandAS No. 10: Supervision of the Audit Engagement
ExpandAS No. 11: Consideration of Materiality in Planning and Performing an Audit
ExpandAS No. 12: Identifying and Assessing Risks of Material Misstatement
ExpandAS No. 13: The Auditor's Responses to the Risks of Material Misstatement
ExpandAS No. 14: Evaluating Audit Results
ExpandAS No. 15: Audit Evidence
CollapseAS No. 16: Communications with Audit Committees
Auditing Standard No. 16
Appendix A: Definitions
Appendix B: Communications with Audit Committees Required by Other PCAOB Rules and Standards
Appendix C: Matters Included in the Audit Engagement Letter
ExpandAS No. 17: Auditing Supplemental Information Accompanying Audited Financial Statements
ExpandAU Section 100 - Statements on Auditing Standards -- Introduction
ExpandAU Section 200 - The General Standards
ExpandAU Section 300 - The Standards of Field Work
ExpandAU Section 400 - The First, Second, and Third Standards of Reporting
ExpandAU Section 500 - The Fourth Standard of Reporting
ExpandAU Section 600 - Other Types of Reports
ExpandAU Section 700 - Special Topics
ExpandAU Section 800 - Compliance Auditing
ExpandAU Section 900 - Special Reports of the Committee on Auditing Procedures

 
Auditing Standard No. 16

Communications with Audit Committees

Appendix BCommunications with Audit Committees Required by Other PCAOB Rules and Standards

This appendix identifies other PCAOB rules and standards related to the audit that require communication of specific matters between the auditor and the audit committee.

  • Auditing Standard No. 4, Reporting on Whether a Previously Reported Material Weakness Continues to Exist, paragraphs 60, 62, and 64
  • Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements, paragraphs 7881, 91, C7, and C14
  • Auditing Standard No. 12, Identifying and Assessing Risks of Material Misstatement, paragraphs 5.f. and 5457

    [The following two bullets are effective for audits of fiscal years ending on or after June 1, 2014. See PCAOB Release No. 2013-007. For audits of fiscal years ending before June 1, 2014, click here.]

  • Attestation Standard No. 1, Examination Engagements Regarding Compliance Reports of Brokers and Dealers, paragraphs 34 and 35.
  • Attestation Standard No. 2, Review Engagements Regarding Exemption Reports of Brokers and Dealers, paragraph 15.
  • PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services
  • PCAOB Rule 3525, Audit Committee Pre-approval of Non-audit Services Related to Internal Control Over Financial Reporting
  • PCAOB Rule 3526, Communication with Audit Committees Concerning Independence
  • AU sec. 316, Consideration of Fraud in a Financial Statement Audit, paragraphs .79.81
  • AU sec. 317, Illegal Acts by Clients, paragraphs .08, .17, and .20
  • AU sec. 325, Communications About Control Deficiencies in an Audit of Financial Statements, paragraphs 47 and 9
  • AU sec. 328, Auditing Fair Value Measurements and Disclosures, paragraph .50
  • AU sec. 333, Management Representations, paragraph .05
  • AU sec. 550, Other Information in Documents Containing Audited Financial Statements, paragraphs .04 and .06
  • AU sec. 711, Filings Under Federal Securities Statutes, paragraph .13
  • AU sec. 722, Interim Financial Information, paragraphs .08.09, .30.31, and .33.36