Docket 049: General Responsibilities of the Auditor in Conducting an Audit

Docket Status:
Comment Period Closed

Releases and Rule Filings

Release or Rule Filing No. Description Date
2023-001 Proposed Rule Mar. 28, 2023

Supplemental Materials

Description Date
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2022, by Andy Nguyen, Daniel Patronsky, Kelly Poy, and Harsha Samaraweera (published Feb. 20, 2024) Feb. 20, 2024
Statement on Proposal to Modernize PCAOB Standards Addressing Core Auditing Principles and Responsibilities by Erica Y. Williams, Chair Mar. 28, 2023
Statement in Support of Releasing for Public Comment the PCAOB’s Proposed New Auditing Standard – AS 1000, General Responsibilities of the Auditor in Conducting an Audit – including Other Proposed Amendments to PCAOB Standards by Duane M. DesParte, Board Member Mar. 28, 2023
Statement in Support of the Proposed Auditing Standard – General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to the PCAOB Standards by Christina Ho, Board Member Mar. 28, 2023
A Return to Roots: General Responsibilities of the Auditor in Conducting an Audit by Kara M. Stein, Board Member Mar. 28, 2023
Statement on AS 1000 Proposal by Anthony C. Thompson, Board Member Mar. 28, 2023
Comparison of Proposed AS 1000 with ISA and AICPA Mar. 28, 2023
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2021, by Kelly Poy and Harsha Samaraweera (published Jan. 5, 2023) Jan. 5, 2023