Skip to Navigation Skip to Main Content Skip to Footer
Internet Explorer is no longer supported. Please select a current browser such as Chrome, Edge, or Firefox.
PCAOB Public Company Accounting Oversight Board

CareersCareers

SubscribeSubscribe

  • About
    • The Board
    • Senior Staff
    • Mission, Vision, and Values
    • Strategic Plan & Annual Budget
    • Annual Report
    • Rules & Rulemaking
      • Rules of the Board
      • Rulemaking Docket
    • Accounting Support Fee
    • Advisory Groups
      • Investor Advisory Group
      • Standards and Emerging Issues Advisory Group 
      • Archive - Advisory Groups
    • Working Groups and Task Forces
    • PCAOB Scholars Program
    • Internal Oversight
    • Contact the PCAOB
  • Oversight
    • Standards
      • Auditing Standards
      • Attestation Standards
      • Ethics & Independence Rules 
      • Quality Control Standards
      • Auditing Interpretations
      • Standard-Setting, Research, and Rulemaking Projects
      • Implementation Resources for PCAOB Standards and Rules
      • Staff Guidance
      • Archived Standards and Guidance
      • Economic Analysis 
      • Post-Implementation Review
    • Inspections
      • Firm Inspection Reports
      • Global Network Firms Inspection Data
      • Non-Affiliated Firms Inspection Data
      • Inspection Procedures
      • Basics of Inspections
      • Remediation
      • Inspections of Non-U.S. Firms
      • Inspections-Related Board Reports and Statements
    • Enforcement
      • Enforcement Actions
      • Tips and Referrals
      • Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders
    • International
      • PCAOB Cooperative Arrangements with Non-U.S. Regulators
      • Board Determinations Under the Holding Foreign Companies Accountable Act
      • The International Forum of Independent Audit Regulators and Other International Organizations​
    • Registration
      • Registration and Reporting Resources
      • Application Fees
      • Annual Fee
      • Registered Firms
      • Global Network Firms
      • Registration Disapproval Notices
  • Resources
    • AuditorSearch
    • Information for Auditors
      • Information for Auditors of Broker-Dealers
      • Fraud Risk Resources
    • Information for Investors
      • Investor Advisories and Bulletins
      • Meet the Investor Advocate
    • Information for Audit Committees
      • Resources for Audit Committees
    • Information for Academics
      • Publications and Working Papers
    • Information for Smaller Firms
    • Information for Preparers
    • Other Research Projects
    • Staff Publications
      • Audit Focus: Critical Audit Matters
      • Audit Focus: Audit Committee Communications
      • Audit Focus: Journal Entries
  • News & Events
    • News Releases
    • Speeches and Statements
    • Events
      • Conference on Auditing and Capital Markets
      • PCAOB International Institute on Audit Regulation
      • Small Business and Broker-Dealer Forums
      • 2025 PCAOB/Management Science Registered Reports Conference
  1. Home
  2. Oversight
  3. Standards
  4. Archived Standards and Guidance
  5. Pre-Reorganized Auditing Standards and Interpretations

[The following flowchart was effective for audits of fiscal years ending before June 1, 2014. See PCAOB Release No. 2013-008for audits of fiscal years ending on or after June 1, 2014, or return to the current version.]

Auditing Guidance for Fair Value Information Required and Voluntary Information


Archived Standards & Guideance
    • Auditing Standard No. 1
    • Appendix: Illustrative Reports
    • Auditing Standard No. 3
    • Appendix A: Background and Basis for Conclusions
    • Auditing Standard No. 4
    • Appendix A: Illustrative Reports on Whether a Previously Reported Material Weakness Continues to Exist
    • Appendix B: Background and Basis for Conclusions
    • Auditing Standard No. 5
    • Appendix A: Definitions
    • Appendix B: Special Topics
    • Appendix C: Special Reporting Situations
    • Auditing Standard No. 6
    • Auditing Standard No. 7
    • Auditing Standard No. 8
    • Auditing Standard No. 9
    • Appendix A: Definition
    • Auditing Standard No. 10
    • Appendix A: Definition
    • Auditing Standard No. 11
    • Auditing Standard No. 12
    • Appendix A: Definitions
    • Appendix B: Consideration of Manual and Automated Systems and Controls
    • Auditing Standard No. 13
    • Appendix A: Definitions
    • Auditing Standard No. 14
    • Appendix A: Definitions
    • Appendix B: Qualitative Factors Related to the Evaluation of the Materiality of Uncorrected Misstatements
    • Appendix C: Matters That Might Affect the Assessment of Fraud Risks
    • Auditing Standard No. 15
    • 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
    • Auditing Standard No. 17
    • Appendix A: Definitions
    • Auditing Standard No. 18
    • Appendix A: Examples of Information and Sources of Information That May be Gathered During the Audit That Could Indicate That Related Parties or Relationships or Transactions with Related Parties Previously Undisclosed to the Auditor Might Exist
    • AU Section 110 - Responsibilities and Functions of the Independent Auditor
    • AU Section 150 - Generally Accepted Auditing Standards
    • AU Section 161 - The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
    • AU Section 201 - Nature of the General Standards
    • AU Section 210 - Training and Proficiency of the Independent Auditor
    • AU Section 220 - Independence
    • AU Section 230 - Due Professional Care in the Performance of Work
    • AU Section 315 - Communications Between Predecessor and Successor Auditors
    • AU Section 316 - Consideration of Fraud in a Financial Statement Audit
    • AU Section 317 - Illegal Acts by Clients
    • AU Section 9317 - Illegal Acts by Clients: Auditing Interpretations of Section 317
    • AU Section 322 - The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
    • AU Section 324 - Service Organizations
    • AU Section 9324 - Service Organizations: Auditing Interpretations of Section 324
    • AU Section 325 - Communications About Control Deficiencies in an Audit of Financial Statements
    • AU Section 9325 - Communication of Internal Control Related Matters Noted in an Audit: Auditing Interpretations of Section 325
    • AU Section 9326 - Evidential Matter: Auditing Interpretations of Section 326
    • AU Section 328 - Auditing Fair Value Measurements and Disclosures
    • AU Section 329 - Substantive Analytical Procedures
    • AU Section 330 - The Confirmation Process
    • AU Section 331 - Inventories
    • AU Section 332 - Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
    • AU Section 333 - Management Representations
    • AU Section 9333 - Management Representations: Auditing Interpretations of Section 333
    • AU Section 336 - Using the Work of a Specialist
    • AU Section 9336 - Using the Work of a Specialist: Auditing Interpretations of Section 336
    • AU Section 337 - Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
    • AU Section 9337 - Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of Section 337
    • AU Section 341 - The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
    • AU Section 9341 - The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of Section 341
    • AU Section 342 - Auditing Accounting Estimates
    • AU Section 9342 - Auditing Accounting Estimates: Auditing Interpretations of Section 342
    • AU Section 350 - Audit Sampling
    • AU Section 390 - Consideration of Omitted Procedures After the Report Date
    • AU Section 410 - Adherence to Generally Accepted Accounting Principles
    • AU Section 9410 - Adherence to Generally Accepted Accounting Principles: Auditing Interpretations of Section 410
    • AU Section 411 - The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles
    • AU Section 435 - Segment Information
    • AU Section 504 - Association With Financial Statements
    • AU Section 9504 - Association With Financial Statements: Auditing Interpretations of Section 504
    • AU Section 508 - Reports on Audited Financial Statements
    • AU Section 9508 - Reports on Audited Financial Statements: Auditing Interpretations of Section 508
    • AU Section 530 - Dating of the Independent Auditor's Report
    • AU Section 532 - Restricting the Use of an Auditor's Report
    • AU Section 534 - Reporting on Financial Statements Prepared for Use in Other Countries
    • AU Section 9534 - Reporting on Financial Statements Prepared for Use in Other Countries: Auditing Interpretations of Section 534
    • AU Section 543 - Part of Audit Performed by Other Independent Auditors
    • AU Section 9543 - Part of Audit Performed by Other Independent Auditors: Auditing Interpretations of Section 543
    • AU Section 544 - Lack of Conformity With Generally Accepted Accounting Principles
    • AU Section 550 - Other Information in Documents Containing Audited Financial Statements
    • AU Section 9550 - Other Information in Documents Containing Audited Financial Statements: Auditing Interpretations of Section 550
    • AU Section 552 - Reporting on Condensed Financial Statements and Selected Financial Data
    • AU Section 558 - Required Supplementary Information
    • AU Section 9558 - Required Supplementary Information: Auditing Interpretations of Section 558
    • AU Section 560 - Subsequent Events
    • AU Section 561 - Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
    • AU Section 9561 - Subsequent Discovery of Facts Existing at the Date of the Auditor's Report: Auditing Interpretations of Section 561
    • AU Section 622 - Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
    • AU Section 9622 - Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 622
    • AU Section 623 - Special Reports
    • AU Section 9623 - Special Reports: Auditing Interpretations of Section 623
    • AU Section 625 - Reports on the Application of Accounting Principles
    • AU Section 634 - Letters for Underwriters and Certain Other Requesting Parties
    • AU Section 9634 - Letters for Underwriters and Certain Other Requesting Parties: Auditing Interpretations of Section 634
    • AU Section 9642 - Reporting on Internal Accounting Control: Auditing Interpretations of SAS No. 30
    • AU Section 711 - Filings Under Federal Securities Statutes
    • AU Section 9711 - Filings Under Federal Securities Statutes: Auditing Interpretations of Section 711
    • AU Section 722 - Interim Financial Information
    • AU Section 801 - Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
    • AU Section 901 - Public Warehouses-Controls and Auditing Procedures for Goods Held
Public Company Accounting Oversight Board (PCAOB)

LinkedIn Icon_White   X-Logo-website-footer   Facebook Icon_White   YouTube Icon_White
  • About
  • Submit a Tip
  • Oversight
  • Comment Now
  • Resources
  • AuditorSearch
  • News
  • Register
  • Contact the PCAOB
  • Firm Filings
PCAOB Careers

Subscribe to our Newsletter

Copyright © 2003-2025 Public Company Accounting Oversight Board. All rights reserved. | Privacy Policy and Terms of Use | Sitemap