Standards Standards & Related Rules Interim Standards An Audit of Internal Control Over Financial Reporting Auditing Standard No. 5 Auditing Standard No. 2 Proposed & Adopted Standards & Related Rules Staff Q&A and Audit Practice Alerts Standing Advisory Group Standards-Setting Policy Regarding Use of PCAOB Materials

Standards Documents

Standards–Related Rules

Auditing Standard No. 1

Auditing Standard No. 2

Auditing Standard No. 3

Auditing Standard No. 4

Auditing Standard No. 5

Standards and Related Rules

Auditing Standard No. 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board

This standard was approved by the Securities and Exchange Commission on May 14, 2004, and is effective for audit reports issued or reissued on or after May 24, 2004.

Auditing Standard No. 1

Rulemaking Docket: Link to information related to the rulemaking process of this standard, including proposing and adopting releases, public comments, and board statements.