Authors/Editors:
AICPA Editorial

ISBN: 978-0-8705-1790-7
Date Published: 1/08

Suggested List Price:  $61.25
Net Bookstore Price:  $49.00

The PCAOB Standards and Related Rules provide a current and comprehensive source of PCAOB standards that auditors of public companies reference for their engagements. This compilation includes:

• PCAOB Rules and Standards including Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
• PCAOB Interim Standards on auditing, attest, quality control, ethics and independence
• Select PCAOB Releases
• A detailed table and narrative explaining the applicability of the PCAOB standards and GAAS and the differences between them
• PCAOB Staff guidance, including “Preliminary Staff Views: An Audit Of Internal Control That Is Integrated With An Audit Of Financial Statements: Guidance For Auditors Of Smaller Public Companies”

• Release No. 2007-001, Observations on Auditors' Implementation of PCAOB Standards Relating to Auditors' Responsibilities With Respect to Fraud Select SEC-Approved PCAOB Releases
• Release No. 2007-005A, Auditing Standard No. 5 — An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements and Related Independence Rule and Conforming Amendments Select SEC-Approved PCAOB Releases
• Rule 3525, Audit Committee Pre-approval of Non-audit Services Related to Internal Control Over Financial Reporting
• Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
• Conforming Amendments to PCAOB Auditing Standards Resulting From the Adoption of PCAOB Auditing Standard No. 5, “An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements”
• Staff Questions and Answers, Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Fees
• One Auditing Standard has been deleted: Auditing Standard No. 2: An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements, and related rules, releases, and staff guidance have been deleted.
• Applicability of Public Company Accounting Oversight Board Standards and AICPA Professional Standards