AS 1001: Responsibilities and Functions of the Independent Auditor |
AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards |
ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing |
AS 1005: Independence |
AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards |
ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing |
AS 1010: Training and Proficiency of the Independent Auditor |
AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards |
ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing |
AS 1015: Due Professional Care in the Performance of Work |
AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards |
ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing |
AS 1101: Audit Risk |
AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards |
ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing |
AS 1105: Audit Evidence |
AU-C 500: Audit Evidence |
ISA 500: Audit Evidence |
AS 1110: Relationship of Auditing Standards to Quality Control Standards |
AU-C 220: Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards |
ISA 220: Quality Control for an Audit of Financial Statements |
AS 1201: Supervision of the Audit Engagement |
AU-C 220: Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards
AU-C 620: Using the Work of an Auditor’s Specialist |
ISA 220: Quality Control for an Audit of Financial Statements
ISA 620: Using the Work of an Auditor’s Expert |
AS 1205: Part of the Audit Performed by Other Independent Auditors |
AU-C 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) |
ISA 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) |
AS 1210: Using the Work of an Auditor-Engaged Specialist |
AU-C 620: Using the Work of an Auditor’s Specialist |
ISA 620: Using the Work of an Auditor’s Expert |
AS 1215: Audit Documentation |
AU-C 230: Audit Documentation |
ISA 230: Audit Documentation |
AS 1220: Engagement Quality Review |
AU-C 220: Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards |
ISA 220: Quality Control for an Audit of Financial Statements |
AS 1301: Communications with Audit Committees |
AU-C 210: Terms of Engagement
AU-C 260: The Auditor’s Communication with Those Charged with Governance |
ISA 210: Agreeing the Terms of Audit Engagements
ISA 260: Communication with Those Charged with Governance |
AS 1305: Communications About Control Deficiencies in an Audit of Financial Statements |
AU-C 265: Communicating Internal Control-Related Matters Identified in an Audit |
ISA 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management |
AS 2101: Audit Planning |
AU-C 300: Planning an Audit |
ISA 300: Planning an Audit of Financial Statements |
AS 2105: Consideration of Materiality in Planning and Performing an Audit |
AU-C 320: Materiality in Planning and Performing an Audit |
ISA 320: Materiality in Planning and Performing an Audit |
AS 2110: Identifying and Assessing Risks of Material Misstatement |
AU-C 315: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement |
ISA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment |
AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements |
AU-C 940: An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements
N/A |
N/A |
AS 2301: The Auditor’s Responses to the Risks of Material Misstatement |
AU-C 330: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained |
ISA 330: The Auditor’s Responses to Assessed Risks |
AS 2305: Substantive Analytical Procedures |
AU-C 520: Analytical Procedures |
ISA 520: Analytical Procedures |
AS 2310: The Confirmation Process |
AU-C 505: External Confirmations |
ISA 505: External Confirmations |
AS 2315: Audit Sampling |
AU-C 530: Audit Sampling |
ISA 520: Analytical Procedures |
AS 2401: Consideration of Fraud in a Financial Statement Audit |
AU-C 240: Consideration of Fraud in a Financial Statement Audit |
ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements |
AS 2405: Illegal Acts by Clients |
AU-C 250: Consideration of Laws and Regulations in an Audit of Financial Statements |
ISA 250: Consideration of Laws and Regulations in an Audit of Financial Statements |
AS 2410: Related Parties |
AU-C 550: Related Parties |
ISA 550: Related Parties |
AS 2415: Consideration of an Entity’s Ability to Continue as a Going Concern |
AU-C 570: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern |
ISA 570: Going Concern |
AS 2501: Auditing Accounting Estimates, Including Fair Value Measurements |
AU-C 501: Audit Evidence—Specific Considerations for Selected Items
AU-C 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures |
ISA 540: Auditing Accounting Estimates and Related Disclosures |
AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments |
AU-C 501: Audit Evidence—Specific Considerations for Selected Items |
ISA 501: Audit Evidence—Specific Considerations for Selected Items |
AS 2510: Auditing Inventories |
AU-C 501: Audit Evidence—Specific Considerations for Selected Items |
ISA 501: Audit Evidence—Specific Considerations for Selected Items |
AS 2601: Consideration of an Entity's Use of a Service Organization |
AU-C 402: Audit Considerations Relating to an Entity Using a Service Organization |
ISA 402: Audit Considerations Relating to an Entity Using a Service Organization |
AS 2605: Consideration of the Internal Audit Function |
AU-C 610: Using the Work of internal Auditors |
ISA 610: Using the Work of Internal Auditors |
AS 2610: Initial Audits—Communications Between Predecessor and Successor Auditors |
AU-C 510: Opening Balances—Initial Audit Engagements, Including Re-audit Engagements |
ISA 510: Initial Audit Engagements—Opening Balances |
AS 2701: Auditing Supplemental Information Accompanying Audited Financial Statements |
AU-C 725: Supplementary Information in Relation to the Financial Statements as a Whole |
N/A |
AS 2705: Required Supplementary Information |
AU-C 730: Required Supplementary Information |
N/A |
AS 2710: Other Information in Documents Containing Audited Financial Statements |
AU-C 720: Other Information in Documents Containing Audited Financial Statements |
ISA 720: The Auditor’s Responsibilities Relating to Other Information |
AS 2801: Subsequent Events |
AU-C 560: Subsequent Events and Subsequently Discovered Facts |
ISA 560: Subsequent Events |
AS 2805: Management Representations |
AU-C 580: Written Representations |
ISA 580: Written Representations |
AS 2810: Evaluating Audit Results |
AU-C 240: Consideration of Fraud in a Financial Statement Audit
AU-C 330: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
AU-C 450: Evaluation of Misstatements Identified during the Audit
AU-C 500: Audit Evidence
AU-C 520: Analytical Procedures |
ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
ISA 330: The Auditor’s Responses to Assessed Risks
ISA 450: Evaluation of Misstatements Identified during the Audit
ISA 500: Audit Evidence
ISA 520: Analytical Procedures |
AS 2815: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles" |
AU-C 700: Forming an Opinion and Reporting on Financial Statements |
ISA 700: Forming an Opinion and Reporting on Financial Statements |
AS 2820: Evaluating Consistency of Financial Statements |
AU-C 708: Consistency of Financial Statements |
N/A |
AS 2901: Consideration of Omitted Procedures after the Report Date |
AU-C 585: Consideration of Omitted Procedures after the Report Release Date |
N/A |
AS 2905: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report |
AU-C 560: Subsequent Events and Subsequently Discovered Facts |
ISA 560: Subsequent Events |
AS 3101: The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion |
AU-C 700: Forming an Opinion and Reporting on Financial Statements
AU-C 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report |
ISA 700: Forming an Opinion and Reporting on Financial Statements
ISA 701: Communicating Key Audit Matters in the Independent Auditor’s Report
ISA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report |
AS 3105: Departures from Unqualified Opinions and Other Reporting Circumstances |
AU-C 700: Forming an Opinion and Reporting on Financial Statements
AU-C 705: Modifications to the Opinion in the Independent Auditor’s Report |
ISA 700: Forming an Opinion and Reporting on Financial Statements
ISA 705: Modifications to the Opinion in the Independent Auditor’s Report
ISA 710: Comparative Information—Corresponding Figures and Comparative Financial Statements
N/A |
AS 3110: Dating of the Independent Auditor’s Report |
AU-C 560: Subsequent Events and Subsequently Discovered Facts
AU-C 700: Forming an Opinion and Reporting on Financial Statements |
ISA 560: Subsequent Events
ISA 700: Forming an Opinion and Reporting on Financial Statements |
AS 3305: Special Reports |
AU-C 800: Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
AU-C 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
AU-C 806: Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements |
ISA 800: Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
ISA 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement |
AS 3310: Special Reports on Regulated Companies |
AU-C 800: Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks |
ISA 210: Agreeing the Terms of Audit Engagements |
AS 3315: Reporting on Condensed Financial Statements and Selected Financial Data |
AU-C 810: Engagements to Report on Summary Financial Statements |
ISA 810: Engagements to Report on Summary Financial Statements |
AS 3320: Association with Financial Statements |
Withdrawn by ASB |
N/A |
AS 4101: Responsibilities Regarding Filings Under Federal Securities Statutes |
AU-C 925: Filings with the U.S. Securities and Exchange Commission Under the Securities Act of 1933
N/A |
|
AS 4105: Reviews of Interim Financial Information |
AU-C 930: Interim Financial Information |
ISRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity |
AS 6101: Letters for Underwriters and Certain Other Requesting Parties |
AU-C 925: Filings with the U.S. Securities and Exchange Commission Under the Securities Act of 1933 |
N/A |
AS 6105: Reports on the Application of Accounting Principles |
AU-C 930: Interim Financial Information |
N/A |
AS 6110: Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance |
AU-C 935: Compliance Audits |
N/A |
AS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exist |
N/A |
N/A |
