The Guide is specifically tailored to meet PCAOB and SEC requirements and it includes all the comprehensive guidance and practice aids -- programs, forms, and checklists -- necessary to perform an audit of a public company in accordance with PCAOB standards.

The Guide provides detailed PCAOB and SEC guidance on topics such as:

• Performing an integrated audit, including practice aids to perform an audit internal control over financial reporting
• Performing a financial statement audit only
• SEC financial statement measurement requirements and S-X and other disclosure requirements
• SEC S-K disclosure requirements for other financial information and the auditor's responsibility for such information
• Audit documentation and retention
• Communicating with audit committees
• Reporting under PCAOB standards
• Performing interim reviews
• Independence
• Engagement quality review and partner rotation