Deloitte
Accounting Research Tool
...
PCAOB

PCAOB Material — Supplement

PCAOB Material — Supplement

View all / combine content
Staff Inspection BriefsStaff Guidance on Auditing Accounting Estimates (August 22, 2019)Staff Guidance on Auditing the Fair Value of Financial Instruments (August 22, 2019)Staff Guidance on Supervising or Using the Work of an Auditor's Specialist (August 22, 2019)Staff Guidance on Using the Work of a Company’s Specialist (August 22, 2019)Critical Audit Matters: Insights for Audit Committees (July 2019)Rule 3526(b) Communications With Audit Committees Concerning IndependenceOverview of Staff Guidance of Audit Committee Communications Related to IndependenceImplementation of Critical Audit Matters: A Deeper Dive on the Communication of CAMsStaff Guidance — Implementation of Critical Audit Matters: The Basics (March 18, 2019)Staff Guidance — Implementation of Critical Audit Matters: Staff Observations From Review of Audit Methodologies (March 18, 2019)Staff Guidance — Implementation of Critical Audit Matters: A Deeper Dive on the Determination of CAMs (March 18, 2019)Draft Strategic Plan 2018–2022Annotated Example Auditor’s Report for the Audit of a Broker or Dealer (December 18, 2018)Staff Guidance on Changes to the Auditor’s Report Effective for Audits of Fiscal Years Ending on or After December 15, 2017 (Updated as of August 23, 2018)Staff Audit Practice Alert No. 15: Matters Related to Auditing Revenue from Contracts With CustomersStaff Guidance: Form AP, Auditor Reporting of Certain Audit Participants, and Related Voluntary Audit Report Disclosure Under AS 3101, Reports on Audited Financial StatementsInspection Observations Related to PCAOB Rules and Auditing Standards on Communications With Audit Committees (Release No. 2016-001)Request for Comment: Post-Implementation Review of Auditing Standard No. 7, Engagement Quality ReviewInspection Observations Related to PCAOB "Risk Assessment" Auditing Standards (No. 8 through No. 15) (October 15, 2015)Staff Consultation Paper No. 2015-01 — The Auditor’s Use of the Work of Specialists (May 28, 2015)Staff Consultation Paper — Auditing Accounting Estimates and Fair Value MeasurementsStaff Guidance for Auditors of SEC-Registered Brokers and Dealers (June 26, 2014)Staff Guidance on Economic Analysis in PCAOB Standard Setting (February 14, 2014)Observations Related to the Implementation of the Auditing Standard on Engagement Quality Review (December 6, 2013)Strategic Plan: Improving the Quality of the Audit for the Protection and Benefit of Investors — 2013 – 2017Fact Sheet: PCAOB Standards for Broker-Dealer Auditors (October 2013)Second Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (August 19, 2013)Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (August 20, 2012)Information for Audit Committees About the PCAOB Inspection Process (August 1, 2012)Activity Summary and Audit Implications for Reverse Mergers Involving Companies From the China Region: January 1, 2007 Through March 31, 2010The Public Company Accounting Oversight Board's 2010 Inspections Documentation and Other Selected IssuesAn Audit of Internal Control That Is Integrated With an Audit of Financial Statements: Guidance for Auditors of Smaller Public CompaniesReport on the Second-Year Implementation of Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial StatementsImplementation Schedule for Certain Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent FeesStatement Regarding the Public Company Accounting Oversight Board's Approach to Inspections of Internal Control Audits in the 2006 Inspection CycleThe Process for Board Determinations Regarding Firms' Efforts to Address Quality Control Criticisms in Inspection ReportsObservations on the Initial Implementation of the Process for Addressing Quality Control Criticisms Within 12 Months After an Inspection Report