PCAOB Standards and Related Rules

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As an auditor of public companies, your opinion on the accuracy of a financial statement matters. In fact, the financial health and long-term sustainability of the company depend on it.

A must-have for practitioners, this edition of PCAOB Standards and Related Rules includes the PCAOB’s new quality control standard (QC 1000, A Firm's System of Quality Control), as well as the recently issued auditing standard General Responsibilities of the Auditor in Conducting an Audit (AS 1000).

This publication includes all current guidance, including related amendments to other auditing sections, recently issued staff guidance on these topics, and staff guidance on critical audit matters.

Be sure your audit reports resonate with investors, lenders, regulatory authorities and other financial statement users.

Who Will Benefit

Auditors of public companies

Key Topics

• PCAOB staff guidance
• PCAOB auditing standards
• Select rules of the Board

Updates include

• PCAOB Release No. 2024-004, General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards
• PCAOB Release No. 2024-007, Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form
• PCAOB Release No. 2024-008, Amendment to PCAOB Rule 3502 Governing Contributory Liability
• PCAOB Release No. 2024-005, A Firm’s System of Quality Control and Other Amendments to PCAOB Standards, Rules, and Forms