-
Auditing Standards | PCAOB
Auditing Standards
The Sarbanes-Oxley Act of 2002, as amended, directs the Board to establish, by rule, auditing and related professional practice standards for registered public accounting firms to f...
-
Standards | PCAOB
Standards
The Sarbanes-Oxley Act directs the Board to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit report...
-
Auditor Reporting | PCAOB
Key findings from the staff's analyses include the following:
The average number of CAMs per audit report has declined over time, and the proportion of audit reports that communicate a single CAM has ...
-
About | PCAOB
About
The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informa...
-
Oversight | PCAOB
Oversight
The PCAOB oversees the audits of public companies and SEC-registered brokers and dealers in order to protect investors and further the public interest in the preparation of informative, accu...
-
Inspection Procedures | PCAOB
Overview
A PCAOB inspection is designed to assess the firm’s compliance with PCAOB standards and rules, as well as other regulatory and professional requirements that are applicable to the firm’s syst...