PCAOB Reference Materials

Public Company Accounting Oversight Board, USA

PCAOB Spotlight Report
Considerations for Audit Firms Using the Work of Specialists
[February 2025]

Audit Focus Series
Journal Entries
[January 2025]

Audit Focus Series
Audit Committee Communications
[December 2024]

Audit Focus Series
Critical Audit Matters
[November 2024]

Firm and Engagement Metrics
[November 21, 2024]

Spotlight (Report)
Bank Financial Reporting Audits
[September 2024]

PCAOB Quality Control Standard, QC 1000
A Firm's System of Quality Control and Other Amendments to PCAOB Standards, Rules and Forms
[May 2024]

Root Cause Analysis – An Effective Practice To Drive Audit Quality
[April 2024]

Audit Committee Resource
[June 2023]

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