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PCAOB posts reorganized auditing standards to its Web site

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image

Nov 11, 2015

On November 11, the Public Company Accounting Oversight Board (PCAOB) posted its reorganized auditing standards and interpretations manual to its Web site.

The manual uses a single integrated numbering system and is divided into the following topical categories:

  • General auditing standards.
  • Audit procedures.
  • Auditor reporting.
  • Matters related to filings under federal securities laws.
  • Other matters associated with audits.

The manual will become effective on December 31, 2016; however, auditors can use it before that date. The reorganized auditing standards are available on the PCAOB’s Web site.

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