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PPC's Guide to PCAOB Audits

PPC's Guide to PCAOB Audits

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  • Brand:
    Practitioners Publishing

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Product Code:
PCAQ
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PPC's Guide to PCAOB Audits is a time-tested, proven audit approach designed to perform a public company audit under PCAOB standards. The Guide is specifically tailored to meet PCAOB and SEC requirements, and it includes all the guidance and practice aids you need to perform both an integrated audit and a financial statement audit only.

PPC's Guide to PCAOB Audits is really more than a guide - it is a comprehensive service that keeps you up to date with the changing public company audit environment year-round. It includes two complete updates of the practice aids and text guidance each year (at mid-year and year-end), plus two comprehensive current development e-newsletters issued quarterly between Guide updates to cover current developments affecting your PCAOB audits.

The Guide provides detailed guidance and practice aids that address the  unique aspects of performing a PCAOB audit, including:?

  • Auditing internal control over financial reporting
  • SEC financial statement requirements under Regulation S-X and a combined SEC/GAAP financial statement disclosure checklist
  • SEC Regulation S-K disclosure requirements for other financial information, the auditor's responsibilities, and a disclosure checklist for other financial information in Form 10-K
  • Audit committee communications
  • Reporting under PCAOB standards
  • Performing interim reviews
  • Independence
  • Engagement quality review and partner rotation
  • Audit documentation and retention
  • Other PCAOB matters, including special audit issues, inspection results, and PCAOB registration and reporting

  • PCAOB Audits
    • INTRODUCTORY MATERIAL
    • Chapter 1 Overview
    • Chapter 2 Preliminary engagement Activities
    • Chapter 3 Risk Assessment Procedures and Planning
    • Chapter 4 Management's Responsibility for Internal Control
    • Chapter 5 Auditing Internal Control over Financial Reporting
    • Chapter 6 Assessing Risks and Developing the Detailed Audit Plan
    • Chapter 7 Substantive Procedures and Documentation
    • Chapter 8 General Procedures and Summary Documentation
    • Chapter 9 Reporting and Other Auditing Considerations
    • Chapter 10 Other SEC and PCAOB Matters
    • INDEX
      • --A--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --I--
      • --L--
      • --M--
      • --O--
      • --P--
      • --R--
      • --S--
      • --T--
      • --U--
      • --W--
    • FIRM POLICIES (PCA-FP)
    • CONFIRMATION AND CORRESPONDENCE LETTERS (PCA-CL)
    • AUDIT PROGRAMS (PCA-AP)
    • INITIAL AUDIT PROGRAMS (PCA-IA)
    • INTERIM REVIEW PRACTICE AIDS (PCA-IR)
    • CHECKLISTS AND PRACTICE AIDS (PCA-CX)
  • PPC's Guide to PCAOB Audits List Sample View
  • PPC's Guide to PCAOB Audits List of Substantive Changes View

DESCRIPTION

PPC's Guide to PCAOB Audits is a time-tested, proven audit approach designed to perform a public company audit under PCAOB standards. The Guide is specifically tailored to meet PCAOB and SEC requirements, and it includes all the guidance and practice aids you need to perform both an integrated audit and a financial statement audit only.

PPC's Guide to PCAOB Audits is really more than a guide - it is a comprehensive service that keeps you up to date with the changing public company audit environment year-round. It includes two complete updates of the practice aids and text guidance each year (at mid-year and year-end), plus two comprehensive current development e-newsletters issued quarterly between Guide updates to cover current developments affecting your PCAOB audits.

The Guide provides detailed guidance and practice aids that address the  unique aspects of performing a PCAOB audit, including:?

  • Auditing internal control over financial reporting
  • SEC financial statement requirements under Regulation S-X and a combined SEC/GAAP financial statement disclosure checklist
  • SEC Regulation S-K disclosure requirements for other financial information, the auditor's responsibilities, and a disclosure checklist for other financial information in Form 10-K
  • Audit committee communications
  • Reporting under PCAOB standards
  • Performing interim reviews
  • Independence
  • Engagement quality review and partner rotation
  • Audit documentation and retention
  • Other PCAOB matters, including special audit issues, inspection results, and PCAOB registration and reporting

TABLE OF CONTENT

  • PCAOB Audits
    • INTRODUCTORY MATERIAL
    • Chapter 1 Overview
    • Chapter 2 Preliminary engagement Activities
    • Chapter 3 Risk Assessment Procedures and Planning
    • Chapter 4 Management's Responsibility for Internal Control
    • Chapter 5 Auditing Internal Control over Financial Reporting
    • Chapter 6 Assessing Risks and Developing the Detailed Audit Plan
    • Chapter 7 Substantive Procedures and Documentation
    • Chapter 8 General Procedures and Summary Documentation
    • Chapter 9 Reporting and Other Auditing Considerations
    • Chapter 10 Other SEC and PCAOB Matters
    • INDEX
      • --A--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --I--
      • --L--
      • --M--
      • --O--
      • --P--
      • --R--
      • --S--
      • --T--
      • --U--
      • --W--
    • FIRM POLICIES (PCA-FP)
    • CONFIRMATION AND CORRESPONDENCE LETTERS (PCA-CL)
    • AUDIT PROGRAMS (PCA-AP)
    • INITIAL AUDIT PROGRAMS (PCA-IA)
    • INTERIM REVIEW PRACTICE AIDS (PCA-IR)
    • CHECKLISTS AND PRACTICE AIDS (PCA-CX)

RELATED RESOURCES

  • PPC's Guide to PCAOB Audits List of Substantive Changes View
  • PPC's Guide to PCAOB Audits List Sample View