Research Guides: Auditing Resources: Access Auditing Standards-PCAOB and AICPA

PCAOB Standards

PCAOB Auditing Standards
Free website of PCAOB includes Auditing Standards, and Interim Standards, that have been adopted by the Board and approved by the SEC.
PCAOB Guidance
While staff guidance are not rules of the PCAOB Board, nor have they been approved by the Board, they provide help to auditors.
What Does Superseded Mean?
Standard has been replaced. Look for a more current standard.

CCH Accounting Research Manager Access to PCAOB, AICPA Auditing Standards

How to Search CCH Accounting Research Manager for PCAOB Standards
Examples of 4 ways CCH Accounting Research Manager may be searched for PCAOB Auditing Engagement Standards.

Search examples applicable to other database content.
How to Search CCH Accounting Research Manager for AICPA Auditing Standards

CCH Accounting Research Manager is a subscription database available to Baruch students, faculty and staff.

Along with access to authoritative auditing and accounting standards, CCH Accounting Research Manager provides its own interpretations and guidance to these standards. Sometimes, starting with these interpretations and guidance can guide you to the official standards.

Ways to search PCAOB Auditing Standards and the AICPA Auditing Standards are explained in the documents below:

AICPA Standards

AICPA Auditing Standards
Free website of AICPA includes the Statements on Auditing Standards.
AICPA Table of Authoritative Level of Audit, Attest, Compliation and Review Publications
AICPA charts the levels of authoritative literature and explains them. Some links to publications may be limited to AICPA members. Our library may have acess in print or electronic format.

Subject Guide

Jason Amey

Subjects: Accounting