Auditing Standards

The standards presented below reflect the reorganization of PCAOB auditing standards, which is effective as of December 31, 2016. These reorganized standards can be used and referenced by auditors before the effective date; the auditing standards before the reorganization can be found here. (See PCAOB Release No. 2015-002.)

Auditing Standards 

General Auditing Standards

1000 General Principles and Responsibilities

1100 General Concepts

1200 General Activities

1300 Auditor Communications

Audit Procedures

2100 Audit Planning and Risk Assessment

2200 Auditing Internal Control Over Financial Reporting

2300 Audit Procedures in Response to Risks—Nature, Timing, and Extent

2400 Audit Procedures for Specific Aspects of the Audit

2500 Audit Procedures for Certain Accounts or Disclosures

2600 Special Topics

2700 Auditor's Responsibilities Regarding Supplemental and Other Information

2800 Concluding Audit Procedures

2900 Post-Audit Matters

Auditor Reporting

3100 Reporting on Audits of Financial Statements

3300 Other Reporting Topics

Matters Relating to Filings Under Federal Securities Laws

Other Matters Associated with Audits