PCAOB Standards RSS Feedhttp://pcaobus.org/_layouts/feed.aspx?xsl=1&web=/Standards&page=58de0aff-2d3f-4fce-b68f-cbad4bcc3672&wp=621825ef-0790-4373-9e4d-720a0e3e9a58The PCAOB is directed by the Sarbanes-Oxley Act of 2002 to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports.60QC Section 20 - System of Quality Control for a CPA Firm's Accounting and Auditing Practicehttp://pcaobus.org/Standards/QC/Pages/QC20.aspxThu, 07 Apr 2011 13:19:04 GMTQC Section 30 - Monitoring a CPA Firm's Accounting and Auditing Practicehttp://pcaobus.org/Standards/QC/Pages/QC30.aspxFri, 26 Mar 2010 17:49:33 GMTQC Section 40 - The Personnel Management Element of a Firm's System of Quality Control-Competencies Required by a Practitioner-in-Charge of an Attest Engagementhttp://pcaobus.org/Standards/QC/Pages/QC40.aspxFri, 26 Mar 2010 17:50:31 GMTSEC Practice Section (SECPS) - Requirements of Membershiphttp://pcaobus.org/Standards/QC/Pages/SECPS_1000.08.aspxMon, 19 Apr 2010 22:37:04 GMTSECPS Section 8000http://pcaobus.org/Standards/QC/Pages/SECPS8000.aspxFri, 26 Mar 2010 17:54:30 GMTSECPS 1000.08 Appendiceshttp://pcaobus.org/Standards/QC/Pages/SECPS_1000.08_appendices.aspxMon, 19 Apr 2010 22:41:25 GMTSECPS 1000.39 Appendix Ehttp://pcaobus.org/Standards/QC/Pages/SECPS_1000.08_appendix_e.aspxMon, 19 Apr 2010 22:42:29 GMTET Section 102 - Integrity and Objectivityhttp://pcaobus.org/Standards/EI/Pages/ET102.aspxFri, 14 Jan 2011 17:21:23 GMTET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivityhttp://pcaobus.org/Standards/EI/Pages/ET191.aspxFri, 26 Mar 2010 18:52:27 GMTET Section 101 - Independencehttp://pcaobus.org/Standards/EI/Pages/ET101.aspxFri, 26 Mar 2010 18:50:45 GMTISB Interpretation 99-1http://pcaobus.org/Standards/EI/Pages/ISB_Interp_99-1.aspxTue, 30 Jun 2009 14:28:55 GMTIndependence Standards Board Standard No. 1, Independence Discussions with Audit Committeeshttp://pcaobus.org/Standards/EI/Pages/ISB_1.aspxTue, 30 Jun 2009 14:34:53 GMTISB Interpretation 00-1http://pcaobus.org/Standards/EI/Pages/ISB_Interp_00-1.aspxTue, 30 Jun 2009 14:40:35 GMTISB Interpretation 00-2http://pcaobus.org/Standards/EI/Pages/ISB_Interp_00-2.aspxTue, 30 Jun 2009 14:52:51 GMTAU 150 Generally Accepted Auditing Standardshttp://pcaobus.org/Standards/Auditing/Pages/AU150.aspxTue, 18 Jan 2011 16:21:23 GMTAU 161 The Relationship of Generally Accepted Auditing Standards to Quality Control Standardshttp://pcaobus.org/Standards/Auditing/Pages/AU161.aspxFri, 26 Mar 2010 18:58:45 GMTAU 201 Nature of the General Standardshttp://pcaobus.org/Standards/Auditing/Pages/AU201.aspxFri, 26 Mar 2010 18:59:25 GMTAU 210 Training and Proficiency of the Independent Auditorhttp://pcaobus.org/Standards/Auditing/Pages/AU210.aspxTue, 18 Jan 2011 16:22:42 GMTAU 220 Independencehttp://pcaobus.org/Standards/Auditing/Pages/AU220.aspxFri, 26 Mar 2010 19:01:43 GMTAU 230 Due Professional Care in the Performance of Workhttp://pcaobus.org/Standards/Auditing/Pages/AU230.aspxTue, 18 Jan 2011 16:25:08 GMTAU 410 Adherence to Generally Accepted Accounting Principleshttp://pcaobus.org/Standards/Auditing/Pages/AU410.aspxTue, 30 Mar 2010 14:52:44 GMTAU 411 The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principleshttp://pcaobus.org/Standards/Auditing/Pages/AU411.aspxFri, 14 Jan 2011 16:37:30 GMTAU 435 Segment Informationhttp://pcaobus.org/Standards/Auditing/Pages/AU435.aspxTue, 30 Mar 2010 15:01:50 GMTAU 504 Association With Financial Statementshttp://pcaobus.org/Standards/Auditing/Pages/AU504.aspxTue, 30 Mar 2010 15:03:23 GMTAU 508 Reports on Audited Financial Statementshttp://pcaobus.org/Standards/Auditing/Pages/AU508.aspxThu, 20 Jan 2011 20:24:22 GMTAU 530 Dating of the Independent Auditor's Reporthttp://pcaobus.org/Standards/Auditing/Pages/AU530.aspxFri, 14 Jan 2011 16:34:12 GMTAU 532 Restricting the Use of an Auditor's Reporthttp://pcaobus.org/Standards/Auditing/Pages/AU532.aspxThu, 20 Dec 2012 16:46:01 GMTAU 315 Communications Between Predecessor and Successor Auditorshttp://pcaobus.org/Standards/Auditing/Pages/AU315.aspxWed, 12 Dec 2012 15:47:14 GMTAU 534 Reporting on Financial Statements Prepared for Use in Other Countrieshttp://pcaobus.org/Standards/Auditing/Pages/AU534.aspxTue, 30 Mar 2010 15:18:00 GMTAU 543 Part of Audit Performed by Other Independent Auditorshttp://pcaobus.org/Standards/Auditing/Pages/AU543.aspxFri, 14 Jan 2011 16:34:37 GMTAU 544 Lack of Conformity With Generally Accepted Accounting Principleshttp://pcaobus.org/Standards/Auditing/Pages/AU544.aspxTue, 30 Mar 2010 17:59:58 GMTAU 550 Other Information in Documents Containing Audited Financial Statementshttp://pcaobus.org/Standards/Auditing/Pages/AU550.aspxThu, 20 Dec 2012 16:45:44 GMTAU 551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documentshttp://pcaobus.org/Standards/Auditing/Pages/AU551.aspxTue, 30 Mar 2010 18:49:08 GMTAU 552 Reporting on Condensed Financial Statements and Selected Financial Datahttp://pcaobus.org/Standards/Auditing/Pages/AU552.aspxTue, 30 Mar 2010 18:53:12 GMTAU 558 Required Supplementary Informationhttp://pcaobus.org/Standards/Auditing/Pages/AU558.aspxWed, 31 Mar 2010 15:03:47 GMTAU 560 Subsequent Eventshttp://pcaobus.org/Standards/Auditing/Pages/AU560.aspxTue, 15 Jun 2010 18:08:33 GMTAU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Reporthttp://pcaobus.org/Standards/Auditing/Pages/AU561.aspxTue, 15 Jun 2010 18:18:56 GMTAU 622 Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statementhttp://pcaobus.org/Standards/Auditing/Pages/AU622.aspxThu, 18 Jun 2009 20:15:19 GMTAU 623 Special Reportshttp://pcaobus.org/Standards/Auditing/Pages/AU623.aspxWed, 31 Mar 2010 15:22:08 GMTAU 625 Reports on the Application of Accounting Principleshttp://pcaobus.org/Standards/Auditing/Pages/AU625.aspxWed, 31 Mar 2010 15:23:44 GMTAU 634 Letters for Underwriters and Certain Other Requesting Partieshttp://pcaobus.org/Standards/Auditing/Pages/AU634.aspxWed, 31 Mar 2010 15:45:09 GMTAU 711 Filings Under Federal Securities Statuteshttp://pcaobus.org/Standards/Auditing/Pages/AU711.aspxThu, 20 Dec 2012 16:41:08 GMTAU 110 Responsibilities and Functions of the Independent Auditorhttp://pcaobus.org/Standards/Auditing/Pages/AU110.aspxTue, 18 Jan 2011 16:18:44 GMTAU 722 Interim Financial Informationhttp://pcaobus.org/Standards/Auditing/Pages/AU722.aspxAU Section 722 Interim Financial Information - Source: SAS No. 100 (Supersedes SAS No. 71) - Effective for interim periods within fiscal years beginning after December 15, 2002.Fri, 15 Feb 2013 21:55:12 GMTAU 801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistancehttp://pcaobus.org/Standards/Auditing/Pages/AU801.aspxWed, 31 Mar 2010 18:31:08 GMTAU 901 Public Warehouses—Controls and Auditing Procedures for Goods Heldhttp://pcaobus.org/Standards/Auditing/Pages/AU901.aspxFri, 03 Sep 2010 13:13:43 GMTAU 317 Illegal Acts by Clientshttp://pcaobus.org/Standards/Auditing/Pages/AU317.aspxThu, 20 Dec 2012 16:39:54 GMTAU 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statementshttp://pcaobus.org/Standards/Auditing/Pages/AU322.aspxFri, 14 Jan 2011 16:05:18 GMTAU 324 Service Organizationshttp://pcaobus.org/Standards/Auditing/Pages/AU324.aspxFri, 14 Jan 2011 16:04:39 GMTAU 328 Auditing Fair Value Measurements and Disclosureshttp://pcaobus.org/Standards/Auditing/Pages/AU328.aspxThu, 20 Dec 2012 16:41:44 GMTAU 329 Substantive Analytical Procedureshttp://pcaobus.org/Standards/Auditing/Pages/AU329.aspxFri, 01 Feb 2013 15:24:33 GMTAU 330 The Confirmation Processhttp://pcaobus.org/Standards/Auditing/Pages/AU330.aspxFri, 14 Jan 2011 16:15:00 GMTAU 331 Inventorieshttp://pcaobus.org/Standards/Auditing/Pages/AU331.aspxMon, 29 Mar 2010 17:36:49 GMTAU 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securitieshttp://pcaobus.org/Standards/Auditing/Pages/AU332.aspxFri, 14 Jan 2011 16:15:44 GMTAU 333 Management Representationshttp://pcaobus.org/Standards/Auditing/Pages/AU333.aspxThu, 20 Dec 2012 16:42:26 GMTAU 334 Related Partieshttp://pcaobus.org/Standards/Auditing/Pages/AU334.aspxFri, 14 Jan 2011 14:51:51 GMTAU 337 Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessmentshttp://pcaobus.org/Standards/Auditing/Pages/AU337.aspxMon, 29 Mar 2010 18:03:03 GMTAU 336 Using the Work of a Specialisthttp://pcaobus.org/Standards/Auditing/Pages/AU336.aspxFri, 14 Jan 2011 14:53:57 GMTAU 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concernhttp://pcaobus.org/Standards/Auditing/Pages/AU341.aspxThu, 20 Dec 2012 16:40:07 GMTAU 342 Auditing Accounting Estimateshttp://pcaobus.org/Standards/Auditing/Pages/AU342.aspxFri, 14 Jan 2011 16:27:42 GMTAU 350 Audit Samplinghttp://pcaobus.org/Standards/Auditing/Pages/AU350.aspxFri, 14 Jan 2011 17:15:17 GMTAU 316 Consideration of Fraud in a Financial Statement Audithttp://pcaobus.org/Standards/Auditing/Pages/AU316.aspxMon, 25 Feb 2013 15:46:30 GMTAU 390 Consideration of Omitted Procedures After the Report Datehttp://pcaobus.org/Standards/Auditing/Pages/AU390.aspxMon, 29 Mar 2010 23:01:39 GMTAU 325 Communications About Control Deficiencies in an Audit of Financial Statementshttp://pcaobus.org/Standards/Auditing/Pages/AU325.aspxFri, 26 Mar 2010 23:16:04 GMTAuditing Standard No. 1http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_1.aspxReferences in Auditors’ Reports to the Standards of the Public Company Accounting Oversight BoardSun, 07 Nov 2010 21:32:20 GMTAuditing Standard No. 3http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_3.aspxAudit DocumentationFri, 11 Jan 2013 18:12:53 GMTAuditing Standard No. 4http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_4.aspxReporting on Whether a Previously Reported Material Weakness Continues to ExistFri, 07 Jan 2011 18:58:57 GMTAuditing Standard No. 4http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_4_Appendix_A.aspxFri, 29 Jan 2010 20:52:07 GMTAuditing Standard No. 4http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_4_Appendix_B.aspxMon, 19 Apr 2010 21:06:50 GMTAuditing Standard No. 3http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_3_Appendix_A.aspxMon, 19 Apr 2010 20:35:55 GMTAuditing Standard No. 2http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_2.aspxAn Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial StatementsTue, 09 Nov 2010 18:36:40 GMTAuditing Standard No. 2http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_2_Appendix_A.aspxWed, 07 Apr 2010 15:53:05 GMTAuditing Standard No. 2http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_2_Appendix_B.aspxWed, 07 Apr 2010 18:18:01 GMTAuditing Standard No. 2http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_2_Appendix_C.aspxFri, 29 Jan 2010 21:42:05 GMTAuditing Standard No. 2http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_2_Appendix_D.aspxWed, 07 Apr 2010 18:23:22 GMTAuditing Standard No. 2http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_2_Appendix_E.aspxThu, 22 Apr 2010 19:47:06 GMTAuditing Standard No. 6http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_6.aspxMon, 10 Jan 2011 21:42:38 GMTAuditing Standard No. 5http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5.aspxMon, 14 Jan 2013 03:36:06 GMTAuditing Standard No. 5http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5_Appendix_A.aspxAn Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements Appendix A - DefinitionsMon, 19 Apr 2010 21:53:56 GMTAuditing Standard No. 5http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5_Appendix_B.aspxAppendix B - Special Topics An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial StatementsFri, 29 Jan 2010 22:48:37 GMTAuditing Standard No. 5http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5_Appendix_C.aspxAn Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements Appendix C - Special Reporting SituationsMon, 10 Jan 2011 21:33:09 GMTAuditing Standard No. 1: References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Boardhttp://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_1_Appendix.aspxFri, 29 Jan 2010 20:44:17 GMTAuditing Standard No. 7http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_7.aspxAuditing Standard No. 7 - Engagement Quality ReviewWed, 20 Mar 2013 15:13:14 GMTAuditing Standard No. 8http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_8.aspxFri, 14 Jan 2011 19:54:39 GMTAuditing Standard No. 9http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_9.aspxTue, 18 Dec 2012 19:36:53 GMTAuditing Standard No. 9http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_9_Appendix_A.aspxMon, 10 Jan 2011 18:43:10 GMTAuditing Standard No. 10http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_10.aspxFri, 14 Jan 2011 19:55:30 GMTAuditing Standard No. 10http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_10_Appendix_A.aspxTue, 11 Jan 2011 14:43:22 GMTAuditing Standard No. 11http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_11.aspxFri, 14 Jan 2011 19:56:13 GMTAuditing Standard No. 12http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_12.aspxTue, 18 Jan 2011 16:58:22 GMTAuditing Standard No. 12http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_12_Appendix_A.aspxWed, 12 Jan 2011 14:37:19 GMTAuditing Standard No. 12http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_12_Appendix_B.aspxWed, 12 Jan 2011 14:43:23 GMTAuditing Standard No. 13http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_13.aspxThu, 06 Dec 2012 16:52:32 GMTAuditing Standard No. 13http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_13_Appendix_A.aspxWed, 12 Jan 2011 20:25:40 GMTAuditing Standard No. 14http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_14.aspxFri, 14 Jan 2011 19:56:37 GMTAuditing Standard No. 14http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_14_Appendix_A.aspxThu, 13 Jan 2011 14:48:48 GMTAuditing Standard No. 14http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_14_Appendix_B.aspxThu, 13 Jan 2011 20:44:57 GMTAuditing Standard No. 14http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_14_Appendix_C.aspxThu, 13 Jan 2011 20:59:20 GMTAuditing Standard No. 15http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_15.aspxFri, 14 Jan 2011 19:56:45 GMTAS No. 5 Paragraph 80http://pcaobus.org/Standards/Auditing/Pages/AS5_P80.aspxThu, 20 Dec 2012 16:44:13 GMTAS No. 5 Paragraph 81http://pcaobus.org/Standards/Auditing/Pages/AS5_P81.aspxThu, 20 Dec 2012 16:41:51 GMTAS No. 13 Paragraph 5 notehttp://pcaobus.org/Standards/Auditing/Pages/AS13_P5note.aspxThu, 20 Dec 2012 16:41:57 GMTAuditing Standard No. 16http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_16.aspxMon, 14 Jan 2013 03:35:15 GMTAuditing Standard No. 16http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_16_Appendix_A.aspxWed, 19 Dec 2012 20:41:46 GMTAuditing Standard No. 16http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_16_Appendix_B.aspxWed, 19 Dec 2012 21:33:25 GMTAuditing Standard No. 16http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_16_Appendix_C.aspxWed, 19 Dec 2012 21:33:29 GMTAT Section 101 - Attest Engagementshttp://pcaobus.org/Standards/Attestation/Pages/AT101.aspxFri, 26 Mar 2010 17:57:39 GMTAT 201 Agreed-Upon Procedures Engagementshttp://pcaobus.org/Standards/Attestation/Pages/AT201.aspxFri, 26 Mar 2010 18:02:16 GMTAT Section 301 - Financial Forecasts and Projectionshttp://pcaobus.org/Standards/Attestation/Pages/AT301.aspxFri, 26 Mar 2010 18:18:25 GMTAT Section 401 - Reporting on Pro Forma Financial Informationhttp://pcaobus.org/Standards/Attestation/Pages/AT401.aspxFri, 26 Mar 2010 18:20:53 GMTAT Section 501 - Reporting on an Entity's Internal Control Over Financial Reportinghttp://pcaobus.org/Standards/Attestation/Pages/AT501.aspxMon, 13 Jul 2009 18:32:36 GMTAT Section 501 - Reporting on an Entity's Internal Control Over Financial Reportinghttp://pcaobus.org/Standards/Attestation/Pages/AT501b.aspxThu, 28 Oct 2010 17:06:14 GMTAT Section 601 - Compliance Attestationhttp://pcaobus.org/Standards/Attestation/Pages/AT601.aspxFri, 26 Mar 2010 18:33:17 GMTAT Section 701 - Management’s Discussion and Analysishttp://pcaobus.org/Standards/Attestation/Pages/AT701.aspxThu, 24 Feb 2011 14:22:51 GMTAT Section 9101 - Attest Engagements: Attest Engagements Interpretations of Section 101http://pcaobus.org/Standards/Attestation/Pages/AT9101.aspxFri, 26 Mar 2010 18:00:41 GMTAT Section - STATEMENTS ON STANDARDS FOR ATTESTATION ENGAGEMENTShttp://pcaobus.org/Standards/Attestation/Pages/ATIntro.aspxFri, 19 Jun 2009 15:23:25 GMT