Guidance for Public Companies

• PCAOB Auditing Standard No. 1: References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board
• PCAOB Auditing Standard No. 2: An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements Superseded
• PCAOB Release No. 2004-001: Auditing Standard No. 2. An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements 03/09/04
• PCAOB Auditing Standard No. 3: Audit Documentation
• PCAOB Auditing Standard No. 4 - Reporting on Whether a Previously Reported Material Weakness Continues to Exist
• PCAOB Auditing Standard No. 5: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
• PCAOB Auditing Standard No. 6: Evaluating Consistency of Financial Statements

Guidance for Private Companies

• SAS 104: Due Professional Care in the Performance of Work
• SAS 105: Generally Accepted Auditing Standards
• SAS 106: Audit Evidence
• SAS 107: Audit Risk and Materiality
• SAS 108: Planning and Supervision
• SAS 109: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
• SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
• SAS 111: Audit Sampling
• Summary of all changes