Part 1 Auditing Standards of the PCAOB.
1 References in Auditor’s Reports to the Standards of the Public Company Accounting Oversight Board.
3 Audit Documentation.
4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist.
5 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements.
6 Evaluating Consistency of Financial Statements.
Part 2 Auditing.
110 Responsibilities and Functions of the Independent Auditor.
120 Defining Professional Requirements in Statements on Auditing Standards.
150 Generally Accepted Auditing Standards.
161 The Relationship of Generally Accepted Auditing Standards to Quality Control Standards.
201 Nature of the General Standards.
210 Training and Proficiency of the Independent Auditor.
220 Independence.
230 Due Professional Care in the Performance of Work.
311 Planning and Supervision.
312 Audit Risk and Materiality.
314 Consideration of Internal Control in a Financial Statement Audit.
315 Communications between Predecessor and Successor Auditors.
316 Consideration of Fraud in a Financial Statement Audit.
317 Illegal Acts by Clients.
318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained.
322 The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements.
324 Service Organizations.
325 Communication of Internal Control Related Matters Identified in an Audit.
326 Evidential MatterFair Value Measurements and Disclosures.
329 Analytical Procedures.
330 The Confirmation Process.
331 Inventories.
332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities.
333 Management Representation.
334 Related Parties.
336 Using the Work of a Specialist.
337 Inquiry of Client’s Lawyer Concerning Litigation, Claims, and Assessments.
339 Audit Documentation.
341 Ability of the Entity to Continue as a Going Concern.
342 Auditing Accounting Estimates.
350 Audit Sampling.
380 Communication with Audit Committees.
390 Consideration of Omitted Procedures After the Report Date.
411 The Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles”.
420 Consistency of Application of Generally Accepted Accounting Principles.
431 Adequacy of Disclosure in Financial Statements.
504 Association with Financial Statements.
508 Reports on Audited Financial Statements.
530 Dating of the Independent Auditor’s Report.
532 Restricting the Use of an Auditor’s Report.
534 Reporting on Financial Statements Prepared for Use in Other Countries.
543 Part of Audit Performed by Other Independent Auditors.
544 Lack of Conformity with Generally Accepted Accounting Principles.
550 Other Information in Documents Containing Audited Financial Statements.
551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents.
552 Reporting on Condensed Financial Statements and Selected Financial Data.
558 Required Supplementary Information.
560 Subsequent Events.
561 Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report.
623 Special Reports.
625 Reports on the Application of Accounting Principles.
634 Letters for Underwriters and Certain Other Requesting Parties.
711 Filings under Federal Securities Statutes.
722 Interim Financial Information.
801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance.
901 Public Warehouses: Controls and Auditing Procedures for Goods Held.
Part 3 Attestation.
20 Defining Professional Requirements in Statements on Standards for Attestation Engagement.
50 SSAE Hierarchy.
101 Attestation Engagements.
201 Agreed-Upon Procedures Engagements.
301 Financial Forecasts and Projections.
401 Reporting on Pro Forma Financial Information.
501 Reporting on an Entity’s Internal Control over Financial Reporting.
601 Compliance Attestation.
701 Management’s Discussion and Analysis.
Part 4 Accounting and Review Services.
20 Defining Professional Requirements in Statements on Standards for Accounting and Review Services.
50 Standards for Accounting and Review Services.
100 Compilation and Review of Financial Statements.
110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement.
120 Compilation of Pro Forma Financial Information.
200 Reporting on Comparative Financial Statements.
300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms.
400 Communications between Predecessor and Successor Accountants.
600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans.
Part 5 Consulting Services.
100 Consulting Services: Definitions and Standards.
Part 6 Quality Control.
10 A Firm’s System of Quality Control.
Part 7 Tax Services.
Preface.
100 Tax Return Positions.
200 Answers to Questions on Tax Returns.
300 Certain Procedural Aspects of Preparing Returns.
400 Use of Estimates.
500 Departure from a Position Previously Concluded in an Administrative Proceeding or Court Decision.
600 Knowledge of Error: Return Preparation.
700 Knowledge of Error: Administrative Proceeding.
800 Form and Content of Advice to Taxpayers.
Part 8 Personal Financial Planning 503.
100 Basic Personal Financial Planning Engagement Functions and Responsibilities.
200 Working with Other Advisors.
300 Implementation Engagement Functions and Responsibilities.
400 Monitoring and Updating Engagements—Functions and Responsibilities.
500 Developing a Basis for Recommendations.
Part 9 Statement on Standards for Valuation Services.
Statement 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Assets.
Appendix A: Cross-References to Statements on Auditing Standards.
Appendix B: Cross-References to Statements on Standards for Attestation Engagements.
Appendix C: Cross-References to Statements on Standards for Accounting and Review Services.
Index.
