Standards Standards & Related Rules Interim Standards An Audit of Internal Control Over Financial Reporting Auditing Standard No. 5 Auditing Standard No. 2 Proposed & Adopted Standards & Related Rules Staff Q&A and Audit Practice Alerts Standing Advisory Group Standard-Setting Policy Regarding Use of PCAOB Materials

Standards Documents

Standards–Related Rules

Auditing Standard No. 1

Auditing Standard No. 2

Auditing Standard No. 3

Auditing Standard No. 4

Auditing Standard No. 5

Auditing Standard No. 6

Interim Standards Pages

Interim Auditing Standards

Interim Attestation Standards

Interim Quality Control Standards

Interim Ethics Standards

Interim Independence Standards

Standards and Related Rules

Auditing Standard No. 3: Audit Documentation

This standard was approved by the Securities and Exchange Commission on August 25, 2004, and is effective for audits of financial statements with respect to fiscal years ending on or after November 15, 2004. For other engagements conducted pursuant to the standards of the PCAOB, including reviews of interim financial information, this standard takes effect beginning with the first quarter ending after the first financial statement audit covered by this standard.

Auditing Standard No. 3

Conforming Amendments to PCAOB Auditing Standards: Amendment to Auditing Standard No. 3 resulting from Auditing Standard No. 5.

Interim Auditing Standards Amendment: Part of Audit Performed by Other Independent Auditors

Rulemaking Docket: Link to information related to the rulemaking process of this standard, including proposing and adopting releases, public comments, and board statements.

Transcript: Roundtable on Audit Documentation (9/29/2003)

Briefing Paper: Roundtable on Audit Documentation (9/10/2003)