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.