Page 3 - Auditing Standards
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                                     AUDITING STANDARDS




                                                        OF THE


                           PUBLIC COMPANY ACCOUNTING

                                         OVERSIGHT BOARD



                                              As of December 15, 2017





               This document was prepared by staff of the Office of the Chief Auditor from
               the  auditing  standards  on  the  PCAOB's  website.  In the event of
               typographical or other technical errors in the standards presented in this
               document, the rule text that the PCAOB Board adopted, and the Securities
               and Exchange Commission ("SEC") approved as presented in the relevant
               SEC rule release, shall govern.
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