The PCAOB Standards and Related Rules supplies auditors of public companies with a current and comprehensive source of PCAOB standards for their engagements. This compilation delivers:
- PCAOB Rules and Standards, including AS 6, Evaluating Consistency 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”