Communications with Audit Committees
Appendix B—Communications 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 78–81, 91, C7, and C14
- Auditing Standard No. 12, Identifying and Assessing Risks of Material Misstatement, paragraphs 5.f. and 54–57
[The paragraphs described in the bullet below are effective for audits of fiscal years beginning on or after December 15, 2014. See PCAOB Release No. 2014-002
. For audits of fiscal years beginning before December 15, 2014, click here
- Auditing Standard No. 18, Related Parties, paragraphs 7 and 19.
[The paragraphs described in the first two bullets below 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 4–7 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