Docket 056: Proposed Auditing Standard – Designing and Performing Substantive Analytical Procedures and Amendments to Other PCAOB Standards

Releases and Rule Filings

Releases and Rule Filings
Release or Rule Filing No.	Description	Date
Release or Rule Filing No. 2024-006 (PDF)	Proposed Rule	Date Jun. 12, 2024

Supplimental Materials
Description	Date
Chair Williams’ Statement on Proposal To Replace Standard on Substantive Analytical Procedures by Erica Y. Williams, Chair	Jun. 12, 2024
Statement on the Proposed Auditing Standard – Designing and Performing Substantive Analytical Procedures and Amendments to Other PCAOB Standards – Enhancing Investor Trust in Audit Procedures by Christina Ho, Board Member	Jun. 12, 2024
Plausibility, Predictability, and Precision: Proposal to Modernize Substantive Analytical Procedures by Kara M. Stein, Board Member	Jun. 12, 2024
Statement In Support of Substantive Analytical Procedures by Anthony C. Thompson, Board Member	Jun. 12, 2024
Statement in Support of Proposed AS 2305, Designing and Performing Substantive Analytical Procedures, and Amendments to Other PCAOB Standards by George R. Botic, Board Member	Jun. 12, 2024
Comparison of Proposed AS 2305 with ISA 520 AND AU-C Section 520 (PDF)	Jun. 12, 2024
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2022, by Andy Nguyen, Daniel Patronsky, Kelly Poy, and Harsha Samaraweera (published Feb. 20, 2024) (PDF)	Feb. 20, 2024