PCAOB Standards, Related Rules Reference Guide Offered by AICPA

Posted by accountingweb on Jan 28 2005 796 printer friendly

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

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