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PCAOB Reorganizes Auditing Standards by Topic

Tammy Whitehouse | March 31, 2015

Just as accounting standards were reorganized by topic rather than chronology, auditing standards are getting a shuffle to make them easier to navigate.

Doty-James-Updated2The Public Company Accounting Oversight Board has approved the reorganization of its auditing standards, integrating standard the board has written with historical standards the board adopted on an interim basis at its inception under Sarbanes-Oxley. "The standards will be organized by topics that generally follow the flow of the audit process, making their use easier and more efficient for auditors," said PCAOB Chairman James Doty.

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