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

Interim Standards Pages

Interim Auditing Standards

Interim Attestation Standards

Interim Quality Control Standards

Interim Ethics Standards

Interim Independence Standards

Proposed and Adopted Standards and Related Rules

Proposed

Proposed Auditing Standard—Engagement Quality Review

The Board is proposing an auditing standard, Engagement Quality Review, which would supersede its interim concurring partner review requirement, and a conforming amendment to the Board's interim quality control standards. The proposed standard would apply to all engagements performed in accordance with the standards of the PCAOB.

• PCAOB Release No. 2008-002
• Rulemaking Docket
• News Release
  
  

Adopted

Auditing Standard – Evaluating Consistency of Financial Statements

On January 29, 2008, the Board adopted an auditing standard, Evaluating Consistency of Financial Statements, and amendments to its interim standards that, if approved by the Securities and Exchange Commission, would supersede AU sec. 420, Consistency of Application of Generally Accepted Accounting Principles; remove the hierarchy of generally accepted accounting principles from the interim auditing standards; and make certain changes to its interim standards.

• PCAOB Release No. 2008-001
• Rulemaking Docket
• News Release
  
  

Adopted standards and rules are not final until approved by the SEC.