Staff Audit Practice Alerts highlight new, emerging, or otherwise noteworthy circumstances that may affect how auditors conduct audits under the existing requirements of PCAOB standards and relevant laws. The statements contained in Staff Audit Practice Alerts are not rules of the Board and do not reflect any Board determination or judgment about the conduct of any particular firm, auditor, or any other person.
Staff questions and answers set forth the staff's opinions on issues related to the implementation of the standards of the PCAOB. The PCAOB publishes questions and answers to help auditors implement, and the Board's staff administer, the Board's standards. The statements contained in the staff questions and answers are not rules of the Board, nor have they been approved by the Board.
Staff guidance sets forth the staff's views on issues related to the implementation of the standards of the PCAOB. The statements contained in staff guidance are not rules of the Board, nor have they been approved by the Board.
Board releases regarding implementation of standards of the PCAOB are issued periodically.
The auditing interpretations presented below have been renumbered in conjunction with the reorganization of the auditing standards, which is effective as of December 31, 2016. The auditing interpretations before the reorganization can be found here. (See PCAOB Release No. 2015-002.)
The following are auditing interpretations issued by the American Institute of Certified Public Accountant's Auditing Standards Board as in existence on April 16, 2003, to the extent not superseded or amended by the PCAOB. The auditor should be aware of and consider auditing interpretations applicable to his or her audit. If the auditor does not apply the auditing guidance included in an applicable auditing interpretation, the auditor should be prepared to explain how he or she complied with the provisions of the auditing standard addressed by such auditing guidance.