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PCAOB posts reorganized auditing standards to its Web site

  • PCAOB (US Public Company Accounting Oversight Board) Image

Nov 13, 2015

The PCAOB has 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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