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. 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 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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