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PCAOB STAFF GUIDANCE

SECTION 400

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SECTION 400.01 Staff Audit Practice Alert No. 1 — Matters Related to Timing and Accounting for Option Grants.02 Staff Audit Practice Alert No. 2 — Matters Related to Auditing Fair Value Measurements of Financial Instruments and the Use of Specialists.03 Staff Audit Practice Alert No. 3 — Audit Considerations in the Current Economic Environment.04 Staff Audit Practice Alert No. 4 — Auditor Considerations Regarding Fair Value Measurements, Disclosures, and Other-Than-Temporary Impairments.05 Staff Audit Practice Alert No. 5 — Auditor Considerations Regarding Significant Unusual Transactions.06 Staff Audit Practice Alert No. 6 — Auditor Considerations Regarding Using the Work of Other Auditors and Engaging Assistants From Outside the Firm.07 Staff Audit Practice Alert No. 7 — Auditor Considerations of Litigation and Other Contingencies Arising From Mortgage and Other Loan Activities.08 Staff Audit Practice Alert No. 8 — Audit Risks in Certain Emerging Markets.09 Staff Audit Practice Alert No. 9 — Assessing and Responding to Risk in the Current Economic Environment.10 Staff Audit Practice Alert No. 10 — Maintaining and Applying Professional Skepticism in Audits.11 Staff Audit Practice Alert No. 11 — Considerations for Audits of Internal Control Over Financial Reporting.12 Staff Audit Practice Alert No. 12 — Matters Related to Auditing Revenue in an Audit of Financial Statements.13 Staff Audit Practice Alert No. 13 — Matters Related to the Auditor's Consideration of a Company's Ability to Continue as a Going Concern.14 Staff Audit Practice Alert No. 14 — Improper Alteration of Audit Documentation.15 Staff Audit Practice Alert No. 15 — Matters Related To Auditing Revenue From Contracts With Customers