APPENDIX 1

PCAOB Auditing Standards: Preorganized and Reorganized Numbering*

Pre-reorganized standards designation Post-reorganized standards designation Title of standard

AU sec 110

AU sec 220

AU sec 210

AU sec 230

AS No. 8

AS No. 15

AU sec 161

AS No. 10

AU sec 543

AU sec 336

AS No. 3

AS No. 7

AS No. 16

AU sec 325

AS No. 9

AS No. 11

AS No. 12

AS 1001

AS 1005

AS 1010

AS 1015

AS 1101

AS 1105

AS 1110

AS 1201

AS 1205

AS 1210

AS 1215

AS 1220

AS 1301

AS 1305

AS 2101

AS 2105

AS 2110

Responsibilities and functions of the independent auditor

Independence

Training and proficiency of the independent auditor

Due professional care in the performance of work

Audit risk

Audit evidence

Relationship of auditing standards to quality control standards

Supervision of the audit engagement

Part of the audit performed by other independent auditors

Using the work of a specialist

Audit documentation

Engagement of quality review

Communicating with audit committees

Communications about control deficiencies in an audit of financial services

Consideration of materiality in planning and performing an audit

Identifying and assessing risks of material misstatement

An audit of internal control over financial reporting that is integrated with an audit of financial statements

AS No. 5

AS No. 13

AU sec 329

AU sec 330

AU sec 350

AU sec 316

AU sec 317

AS No. 18

AU sec 341

AU sec 342

AU sec 328

AU sec 332

AU sec 337

AU sec 331

AU sec 324

AU sec 322

AU sec 315

AS No. 17

AU sec 558

AU sec 550

AU sec 560

AU sec 333

AS No. 14

AU sec 411

AS No. 6

AU sec 390

AS 2201

AS 2301

AS 2305

AS 2310

AS 2315

AS 2401

AS 2405

AS 2410

AS 2415

AS 2501

AS 2502

AS 2503

AS 2505

AS 2510

AS 2601

AS 2605

AS 2610

AS 2701

AS 2705

AS 2710

AS 2801

AS 2805

AS 2810

AS 2815

AS 2820

AS 2901

The auditor’s responses to the risks of material misstatements

Substantive analytical procedures

The confirmation process

Audit sampling

Consideration of fraud in a financial statement audit

Illegal acts by clients

Related parties

Consideration of an entity’s ability to continue as a going concern

Auditing accounting estimates

Auditing fair value measurements and disclosures

Auditing derivative instruments; hedging activities and investments in various securities

Inquiry of a client’s lawyer concerning litigations claims and assessments

Inquiry of a client’s lawyer concerning litigation, claims, and assessments

Auditing inventories

Consideration of an entity’s use of a service organization

Consideration of the internal audit function

Initial audits; communications between a predecessor and successor auditor

Auditing supplemental information accompanying audited financial statements

Required supplementary information

Other information in documents containing audited financial statements

Subsequent events

Management representations

Evaluating audit results

The meaning of “present fairly in conformity with Generally accepted accounting principles”

Evaluating consistency of financial statements

Consideration of omitted procedures after the report date

AU sec 561

AU sec 508

AU sec 530

AU sec 623

AU sec 544

AU sec 552

AU sec 504

AU sec 711

AU sec 722

AU sec 634

AU sec 625

AS sec 801

AS No. 4

AS 2905

AS 3101

AS 3110

AS 3305

AS 3310

AS 3315

AS 3320

AS 4101

AS 4105

AS 6101

AS 6105

AS 6110

AS 6115

Subsequent discovery of facts existing at the date of the auditor’s report

Reports on audited financial statements

Dating of the independent auditor’s report

Special reports

Special reports on regulated companies

Reporting on condensed financial statements and selected financial data

Association with financial statements

Responsibilities regarding filings under federal securities statues

Reviews of interim financial information

Letters for underwriters and certain other requesting parties

Reports on the application of accounting principles

Compliance auditing considerations in audits of recipients of government financial assistance

Reporting on whether a previously reported material weakness continues to exist

*The reorganization took affect after December 31, 2016, and is documented by the PCAOB available at https://pcaob-assets.azureedge.net/pcaob-dev/docs/default-source/standards/archived/documents/auditing-standards-as-of-december-14-2017-944330126.pdf?sfvrsn=210de147_2

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