Research and Standard-Setting Projects

PCAOB staff identifies current or emerging audit issues, develops a research agenda, and works on standard-setting projects.

Learn more about our standard-setting process .

Research Projects

Data and Technology

Status: The staff continues to conduct research and engage in outreach activities on how technology-based tools are being used by auditors and preparers and whether there is a need for guidance, changes to PCAOB standards, or other regulatory actions. Learn more.

Audit Evidence

Status: Staff guidance, Evaluating Relevance and Reliability of Audit Evidence Obtained From External Sources, has been issued to assist auditors in applying the requirements in AS 1105 when using information obtained from external sources as audit evidence. The staff continues to conduct research activities on other matters that may affect obtaining and evaluating audit evidence. Learn more.

Standard-Setting Projects

Quality Control

Status: The staff is developing a proposed standard for the Board’s consideration. Learn more.

Other Auditors

Status: The Board issued a Supplemental Request for Comment on September 28, 2021. Deadline for public comment is November 30, 2021. Learn more.