,
,Auditing and Assurance Standards
PCAOB
(Public Company Accounting Oversight Board, pcaobus.org)
Standard Title Text Chapter
AS 1015 Due Professional Care in the Performance of Work Chapter 3
AS 1101 Audit Risk Chapter 3
AS 1105 Audit Evidence Chapters 5, 7, 13
AS 1201 Supervision of the Audit Engagement Chapter 14
AS 1205 Part of the Audit Performed by Other Independent Auditors Chapters 5, 15
AS 1210 Using the Work of a Specialist Chapters 5, 12
AS 1215 Audit Documentation Chapters 5, 8, 14
AS 1220 Engagement Quality Review Chapter 14
AS 1301 Communications with Audit Committees Chapters 3, 4, 14
AS 2101 Audit Planning Chapter 3
AS 2105 Consideration of Materiality in Planning and Performing an Audit Chapter 3
AS 2110 Identifying and Assessing Risks of Material Misstatement Chapters 3, 4, 5, 6, 8
AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Chapters 1, 6, 8, 15
Statements
AS 2301 The Auditor’s Responses to the Risks of Material Misstatement Chapters 3, 9
AS 2305 Substantive Analytical Procedures Chapter 9
AS 2310 The Confirmation Process Chapters 5, 11
AS 2315 Audit Sampling Chapter 10
AS 2401 Consideration of Fraud in a Financial Statement Audit Chapters 3, 14
AS 2405 Illegal Acts by Clients Chapter 4
AS 2410 Related Parties Chapter 4
AS 2415 Consideration of an Entity’s Ability to Continue as a Going Concern Chapters 14, 15
AS 2501 Auditing Accounting Estimates Chapter 9
AS 2502 Auditing Fair Value Measurements and Disclosures Chapter 9
AS 2505 Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments Chapter 14
AS 2605 Consideration of the Internal Audit Function Chapter 5
AS 2610 Initial Audits—Communication Between Predecessor and Successor Auditors Chapter 3
AS 2801 Subsequent Events Chapter 14
AS 2805 Management Representations Chapter 14
AS 2810 Evaluating Audit Results Chapters 9, 14
AS 2820 Evaluating Consistency of Financial Statements Chapter 15
AS 2905 Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report Chapter 15
AS 3101 The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Chapters 1, 15
Unqualified Opinion
AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances Chapter 15
Ethics and Independence Rules:
3501 Definition of Terms Employed in Section 3, Part 5 of the Rules Chapter 2
3502 Responsibility to Not Knowingly or Recklessly Contribute to Violations Chapter 2
3520 Auditor Independence Chapter 2
3521 Contingent Fees Chapter 2
3522 Tax Transactions Chapter 2
3523 Tax Services for Persons in Financial Reporting Oversight Roles Chapter 2
3524 Audit Committee Pre-approval of Certain Tax Services Chapter 2
3525 Audit Committee Pre-approval of Non-audit Services Related to Internal Control over Financial Chapter 2
Reporting
3526 Communication with Audit Committees Concerning Independence Chapter 2
, Auditing Standards Board
(AICPA, American Institute of Certified Public Accountants, aicpa.org)
Standard Title Text Chapter
AICPA Audit Guide: Audit Sampling Chapter 10
AICPA Code of Professional Conduct Chapter 2
AICPA Guide to Audit Data Analytics Chapter 7
AU-C 200 Overall Objectives of the Independent Auditor and Conduct of an Audit in Accordance with Chapters 1, 3
Generally Accepted Auditing Standards
AU-C 210 Terms of Engagement Chapter 3
AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Chapter 14
Standards
AU-C 230 Audit Documentation Chapters 5, 7, 8, 14
AU-C 240 Consideration of Fraud in a Financial Statement Audit Chapters 3, 9, 14
AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements Chapters 4, 14
AU-C 260 The Auditor’s Communication with Those Charged with Governance Chapters 4, 14
AU-C 265 Communicating Internal Control Related Matters Identified in an Audit Chapters 6, 8
AU-C 300 Planning an Audit Chapter 3
AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement Chapters 3, 4, 5, 6, 7, 8, 9
AU-C 320 Materiality in Planning and Performing an Audit Chapter 3
AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating Audit Evidence Chapters 3, 9
Obtained
AU-C 450 Evaluation of Misstatements Identified During the Audit Chapters 9, 14
AU-C 500 Audit Evidence Chapters 5, 7, 13
AU-C 501 Audit Evidence—Specific Considerations for Selected Items Chapters 13, 14
AU-C 505 External Confirmations Chapters 5, 11
AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements Chapter 9
AU-C 520 Analytical Procedures Chapters 9, 14
AU-C 530 Audit Sampling Chapter 10
AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Chapter 9
Disclosures
AU-C 550 Related Parties Chapter 4
AU-C 560 Subsequent Events and Subsequently Discovered Facts Chapters 14, 15
AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern Chapters 14, 15
AU-C 580 Written Representations Chapter 14
AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Chapters 5, 15
Auditors)
AU-C 610 Using the Work of Internal Auditors Chapter 5
AU-C 620 Using the Work of an Auditor’s Specialist Chapters 5, 12
AU-C 700 Forming an Opinion and Reporting on Financial Statements Chapters 1, 15
AU-C 705 Modifications to the Opinion in the Independent Auditor’s Reports Chapter 15
AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Chapter 15
Report
AU-C 708 Consistency of Financial Statements Chapter 15
AU-C 940 An Audit of Internal Control That Is Integrated with an Audit of Financial Statements Chapter 15
QC 10 A Firm’s System of Quality Control Chapter 3
,Auditing and Assurance Standards
PCAOB
(Public Company Accounting Oversight Board, pcaobus.org)
Standard Title Text Chapter
AS 1015 Due Professional Care in the Performance of Work Chapter 3
AS 1101 Audit Risk Chapter 3
AS 1105 Audit Evidence Chapters 5, 7, 13
AS 1201 Supervision of the Audit Engagement Chapter 14
AS 1205 Part of the Audit Performed by Other Independent Auditors Chapters 5, 15
AS 1210 Using the Work of a Specialist Chapters 5, 12
AS 1215 Audit Documentation Chapters 5, 8, 14
AS 1220 Engagement Quality Review Chapter 14
AS 1301 Communications with Audit Committees Chapters 3, 4, 14
AS 2101 Audit Planning Chapter 3
AS 2105 Consideration of Materiality in Planning and Performing an Audit Chapter 3
AS 2110 Identifying and Assessing Risks of Material Misstatement Chapters 3, 4, 5, 6, 8
AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Chapters 1, 6, 8, 15
Statements
AS 2301 The Auditor’s Responses to the Risks of Material Misstatement Chapters 3, 9
AS 2305 Substantive Analytical Procedures Chapter 9
AS 2310 The Confirmation Process Chapters 5, 11
AS 2315 Audit Sampling Chapter 10
AS 2401 Consideration of Fraud in a Financial Statement Audit Chapters 3, 14
AS 2405 Illegal Acts by Clients Chapter 4
AS 2410 Related Parties Chapter 4
AS 2415 Consideration of an Entity’s Ability to Continue as a Going Concern Chapters 14, 15
AS 2501 Auditing Accounting Estimates Chapter 9
AS 2502 Auditing Fair Value Measurements and Disclosures Chapter 9
AS 2505 Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments Chapter 14
AS 2605 Consideration of the Internal Audit Function Chapter 5
AS 2610 Initial Audits—Communication Between Predecessor and Successor Auditors Chapter 3
AS 2801 Subsequent Events Chapter 14
AS 2805 Management Representations Chapter 14
AS 2810 Evaluating Audit Results Chapters 9, 14
AS 2820 Evaluating Consistency of Financial Statements Chapter 15
AS 2905 Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report Chapter 15
AS 3101 The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Chapters 1, 15
Unqualified Opinion
AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances Chapter 15
Ethics and Independence Rules:
3501 Definition of Terms Employed in Section 3, Part 5 of the Rules Chapter 2
3502 Responsibility to Not Knowingly or Recklessly Contribute to Violations Chapter 2
3520 Auditor Independence Chapter 2
3521 Contingent Fees Chapter 2
3522 Tax Transactions Chapter 2
3523 Tax Services for Persons in Financial Reporting Oversight Roles Chapter 2
3524 Audit Committee Pre-approval of Certain Tax Services Chapter 2
3525 Audit Committee Pre-approval of Non-audit Services Related to Internal Control over Financial Chapter 2
Reporting
3526 Communication with Audit Committees Concerning Independence Chapter 2
, Auditing Standards Board
(AICPA, American Institute of Certified Public Accountants, aicpa.org)
Standard Title Text Chapter
AICPA Audit Guide: Audit Sampling Chapter 10
AICPA Code of Professional Conduct Chapter 2
AICPA Guide to Audit Data Analytics Chapter 7
AU-C 200 Overall Objectives of the Independent Auditor and Conduct of an Audit in Accordance with Chapters 1, 3
Generally Accepted Auditing Standards
AU-C 210 Terms of Engagement Chapter 3
AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Chapter 14
Standards
AU-C 230 Audit Documentation Chapters 5, 7, 8, 14
AU-C 240 Consideration of Fraud in a Financial Statement Audit Chapters 3, 9, 14
AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements Chapters 4, 14
AU-C 260 The Auditor’s Communication with Those Charged with Governance Chapters 4, 14
AU-C 265 Communicating Internal Control Related Matters Identified in an Audit Chapters 6, 8
AU-C 300 Planning an Audit Chapter 3
AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement Chapters 3, 4, 5, 6, 7, 8, 9
AU-C 320 Materiality in Planning and Performing an Audit Chapter 3
AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating Audit Evidence Chapters 3, 9
Obtained
AU-C 450 Evaluation of Misstatements Identified During the Audit Chapters 9, 14
AU-C 500 Audit Evidence Chapters 5, 7, 13
AU-C 501 Audit Evidence—Specific Considerations for Selected Items Chapters 13, 14
AU-C 505 External Confirmations Chapters 5, 11
AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements Chapter 9
AU-C 520 Analytical Procedures Chapters 9, 14
AU-C 530 Audit Sampling Chapter 10
AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Chapter 9
Disclosures
AU-C 550 Related Parties Chapter 4
AU-C 560 Subsequent Events and Subsequently Discovered Facts Chapters 14, 15
AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern Chapters 14, 15
AU-C 580 Written Representations Chapter 14
AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Chapters 5, 15
Auditors)
AU-C 610 Using the Work of Internal Auditors Chapter 5
AU-C 620 Using the Work of an Auditor’s Specialist Chapters 5, 12
AU-C 700 Forming an Opinion and Reporting on Financial Statements Chapters 1, 15
AU-C 705 Modifications to the Opinion in the Independent Auditor’s Reports Chapter 15
AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Chapter 15
Report
AU-C 708 Consistency of Financial Statements Chapter 15
AU-C 940 An Audit of Internal Control That Is Integrated with an Audit of Financial Statements Chapter 15
QC 10 A Firm’s System of Quality Control Chapter 3
