PCAOB Audit Standards Part 4


The Public Company Accounting Oversight Board (PCAOB) is a not-for-profit organization established by Congress to oversee the audits of public companies. The PCAOB's responsibility is to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports. This is Part 5 of five courses that cover auditing standards issued by the PCAOB, based on the reorganized standards from PCAOB Release No. 2015-002 on March 31, 2015. This course is focused on auditor responsibilities regarding supplemental and other information, concluding audit procedures, and other matters associated with audits.