AUDITING STANDARDS

• Auditing Standard No. 1—References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board
• Auditing Standard No. 3—Audit Documentation
• Auditing Standard No. 4—Reporting on Whether a Previously Reported Material Weakness Continues to Exist
• Auditing Standard No. 5—An Audit of Internal Control Over Financial Reporting That Is Integrated With An Audit of Financial Statements
• Auditing Standard No. 6—Evaluating Consistency of Financial Statements

INTERIM STANDARDS U.S. AUDITING

• AU 100 Statements on Auditing Standards—Introduction
• 110—Responsibilities and Functions of the Independent Auditor
• 150—Generally Accepted Auditing Standards
• 161—The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
• AU 200 The General Standards
• 201—Nature of the General Standards
• 210—Training and Proficiency of the Independent Auditor
• 220—Independence
• 230—Due Professional Care in the Performance of Work
• AU 300 The Standards of Field Work
• 310—Appointment of the Independent Auditor
• 311—Planning and Supervision
• 9311—Planning and Supervision: Auditing Interpretations of Section 311
• 312—Audit Risk and Materiality in Conducting an Audit
• 9312—Audit Risk and Materiality in Conducting an Audit: Auditing Interpretations of Section 312
• 313—Substantive Tests Prior to the Balance Sheet Date
• 315—Communications Between Predecessor and Successor Auditors
• 316—Consideration of Fraud in a Financial Statement Audit
• 317—Illegal Acts by Clients
• 9317—Illegal Acts by Clients: Auditing Interpretations of Section 317
• 319—Consideration of Internal Control in a Financial Statement Audit
• 322—The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements
• 324—Service Organizations
• 9324—Service Organizations: Auditing Interpretations of Section 324
• 325—Communications About Control Deficiencies in an Audit of Financial Statements
• 9325—Communication of Internal Control Related Matters Noted in an Audit: Auditing Interpretations of Section 325
• 326—Evidential Matter
• 9326—Evidential Matter: Auditing Interpretations of Section 326
• 328—Auditing Fair Value Measurements and Disclosures
• 329—Analytical Procedures
• 330—The Confirmation Process
• 331—Inventories
• 332—Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
• 333—Management Representations
• 9333—Management Representations: Auditing Interpretations of Section 333
• 334—Related Parties
• 9334—Related Parties: Auditing Interpretations of Section 334
• 336—Using the Work of a Specialist
• 9336—Using the Work of a Specialist: Auditing Interpretations of Section 336
• 337—Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments
• 337A—Appendix–Illustrative Audit Inquiry Letter to Legal Counsel
• 337B—Exhibit I–Excerpts From Statement of Financial Accounting Standards No. 5: Accounting for Contingencies
• 337C—Exhibit II–American Bar Association Statement of Policy Regarding Lawyers’ Responses to Auditors’ Requests for Information
• 9337—Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of Section 337
• 339—Audit Documentation
• 9339—Audit Documentation: Auditing Interpretations of Section 339
• 341—The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
• 9341—The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern: Auditing Interpretations of Section 341
• 342—Auditing Accounting Estimates
• 9342—Auditing Accounting Estimates: Auditing Interpretations of Section 342
• 350—Audit Sampling
• 9350—Audit Sampling: Auditing Interpretations of Section 350
• 380—Communication With Audit Committees
• 9380—Communication With Audit Committees: Auditing Interpretations of Section 380
• 390—Consideration of Omitted Procedures After the Report Date
• AU 400 The First, Second, and Third Standards of Reporting
• 410—Adherence to Generally Accepted Accounting Principles
• 9410—Adherence to Generally Accepted Accounting Principles: Auditing Interpretations of Section 410
• 411—The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles
• 9411—The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles: Auditing Interpretations of Section 411
• 420—Consistency of Application of Generally Accepted Accounting Principles
• 9420—Consistency of Application of Generally Accepted Accounting Principles: Auditing Interpretations of Section 420
• 431—Adequacy of Disclosure in Financial Statements
• 435—Segment Information [Rescinded by the Auditing Standards Board; see section 9326.28–.41]
• AU 500 The Fourth Standard of Reporting
• 504—Association With Financial Statements
• 9504—Association With Financial Statements: Auditing Interpretations of Section 504
• 508—Reports on Audited Financial Statements
• 9508—Reports on Audited Financial Statements: Auditing Interpretations of Section 508
• 530—Dating of the Independent Auditor’s Report
• 532—Restricting the Use of an Auditor’s Report
• 534—Reporting on Financial Statements Prepared for Use in Other Countries
• 9534—Reporting on Financial Statements Prepared for Use in Other Countries: Auditing Interpretations of Section 534
• 543—Part of Audit Performed by Other Independent Auditors
• 9543—Part of Audit Performed by Other Independent Auditors: Auditing Interpretations of Section 543
• 544—Lack of Conformity With Generally Accepted Accounting Principles
• 550—Other Information in Documents Containing Audited Financial Statements
• 9550—Other Information in Documents Containing Audited Financial Statements: Auditing Interpretations of Section 550
• 551—Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
• 552—Reporting on Condensed Financial Statements and Selected Financial Data
• 558—Required Supplementary Information
• 9558—Required Supplementary Information: Auditing Interpretations of Section 558
• 560—Subsequent Events
• 561—Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report
• 9561—Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report: Auditing Interpretations of Section 561
• AU 600 Other Types of Reports
• 622—Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement [Withdrawn by SAS 93; see AT section 201]
• 9622—Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 622 [Withdrawn by SAS 93; see AT section 201]
• 623—Special Reports
• 9623—Special Reports: Auditing Interpretations of Section 623
• 625—Reports on the Application of Accounting Principles
• 634—Letters for Underwriters and Certain Other Requesting Parties
• 9634—Letters for Underwriters and Certain Other Requesting Parties: Auditing Interpretations of Section 634
• 9642—Reporting on Internal Accounting Control: Auditing Interpretations of SAS No. 30
• AU 700 Special Topics
• 711—Filings Under Federal Securities Statutes
• 9711—Filings Under Federal Securities Statutes: Auditing Interpretations of Section 711
• 722—Interim Financial Information
• AU 800 Compliance Auditing
• 801—Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
• AU 900 Special Reports of the Committee on Auditing Procedure
• 901—Public Warehouses—Controls and Auditing Procedure for Goods Held

  ATTESTATION STANDARDS

• AT Attestation Standards—Introduction
• AT Statements on Standards for Attestation Engagements
• 101—Attest Engagements
• 9101—Attest Engagements: Attest Engagements Interpretations of Section 101
• 201—Agreed-Upon Procedures Engagements
• 301—Financial Forecasts and Projections
• 401—Reporting on Pro Forma Financial Information
• 501—Reporting on an Entity’s Internal Control Over Financial Reporting [See PCAOB Release No. 2004-008.]
• 9501—Reporting on an Entity’s Internal Control Over Financial Reporting: Attest Engagements Interpretations of Section 501 [See PCAOB Release No. 2004-008.]
• 601—Compliance Attestation
• 701—Management’s Discussion and Analysis

CODE OF PROFESSIONAL CONDUCT

• ET 100 Independence, Integrity, and Objectivity
• 101—Independence
• 102—Integrity and Objectivity
• 191—Ethics Rulings on Independence, Integrity, and Objectivity

INDEPENDENCE STANDARDS BOARD

• ISB Independence Standards Board
• ISB Standard No. 1—Independence Discussions with Audit Committees Section Page
• ISB Standard No. 2—Certain Independence Implications of Audits of Mutual Funds and Related Entities
• ISB Standard No. 3—Employment with Audit Clients
• ISB Interpretation 99–1: Impact on Auditor Independence of Assisting Clients in the Implementation of FAS 133 (Derivatives)
• ISB Interpretation 00–1: The Applicability of ISB Standard No. 1 When "Secondary Auditors" Are Involved in the Audit of a Registrant
• ISB Interpretation 00–2: The Applicability of ISB Standard No. 1 When "Secondary Auditors" Are Involved in the Audit of a Registrant: An Amendment of Interpretation 00–1

QUALITY CONTROL

• QC Quality Control
• 20—System of Quality Control for a CPA Firm’s Accounting and Auditing Practice
• 30—Monitoring a CPA Firm’s Accounting and Auditing Practice
• 40—The Personnel Management Element of a Firm’s System of Quality Control-Competencies Required by a Practitioner-in-Charge of an Attest Engagement

SEC PRACTICE SECTION (SECPS)

• SECPS SEC Practice Section (SECPS)
• SECPS Section 1000.08(d), (f), (l), (m), (n), (o)—Requirements of Membership
• SECPS Section 1000.38, .39, .42, .43, .45, .46—Appendixes D, E, H, I, K, L
• SECPS Section 8000—Continuing Professional Education Requirements Effective for Educational Years Beginning After May 31, 2002

PCAOB STAFF GUIDANCE

• PCAOB Staff Guidance
• 100—PCAOB Staff Questions and Answers
• 200—[Reserved]
• 300—Staff Views
• 400—Staff Audit Practice Alerts

SELECT RULES OF THE BOARD

• Section 1. General Provisions
• Section 3. Professional Standards

SELECT PCAOB RELEASES

To order PCAOB Standards and Related Rules , use the following specifications: