Staff Questions and Answers and Audit Practice Alerts
Staff Questions and Answers
Staff Questions and Answers provide the Public Company Accounting Oversight Board staff's opinions on the application of certain of the Board's standards and rules. The opinions relate to the implementation of the standards of the PCAOB to help auditors implement, and the Board's staff administer, the Board's standards.
Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Fees (April 3, 2007)
Auditing the Fair Value of Share Options Granted to Employees (October 17, 2006)
Adjustments to Prior-Period Financial Statements Audited by a Predecessor Auditor (June 9, 2006)
Attest Engagements Regarding XBRL Financial Information Furnished Under the XBRL Voluntary Financial Reporting Program on the Edgar System (May 25, 2005)
Auditing Standard No. 2 [Superseded]
Audits of Financial Statements of Non-Issuers Performed Pursuant to the Standards of the PCAOB (June 30, 2004)
Staff Audit Practice Alerts
The Staff Audit Practice Alerts highlight new, emerging, or otherwise noteworthy circumstances that may affect how auditors conduct audits under the existing requirements of PCAOB standards and relevant laws. The practice alerts generally are prepared by the staff of the PCAOB's Office of Research and Analysis, working in conjunction with the staff of the Office of the Chief Auditor.
Staff Audit Practice Alert No. 1, Matters Relating to Timing and Accounting for Option Grants (July 28, 2006)
Staff Audit Practice Alert No. 2, Matters Related to Auditing Fair Value Measurements of Financial Instruments and the Use of Specialists (December 10, 2007)
Staff Audit Practice Alert No. 3, Audit Considerations in the Current Economic Environment
(December 5, 2008)
Staff Questions and Answers and the Audit Practice Alerts are not rules of the Board, nor have they been approved by the Board.]
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