The PCAOB Professional Standards and Related Rules (including SEC-Approved Releases and PCAOB Staff Q&A Guidance) has been developed by the AICPA to supply auditors with a workable, current, and comprehensive source of PCAOB standards for their engagements. This compilation delivers –
- Professional standards and staff guidance – including standards on auditing, attest, quality control, ethics, and independence.
- PCAOB Auditing Standard Nos. 1, 2, and 3, and all of the conforming amendments related to PCAOB Auditing Standard No. 2 integrated with the standards originally adopted by the PCAOB.
- Original PCAOB Releases containing the rules adopting the interim standards and the original auditing standards of the PCAOB.
- A detailed reference table and narrative explaining the applicability of the PCAOB standards and generally accepted auditing standards – and the differences between PCAOB standards and GAAS.
- Comprehensive PCAOB Staff Q&A guidance