Proposed Reorganized Standards

In conjunction with PCAOB Release No. 2014-001, the PCAOB is releasing a draft demonstration version of the proposed reorganized auditing standards to facilitate review of and comment on the proposed amendments to implement the reorganization. The demonstration version includes mapping tools and a revised guidance page that contains the auditing interpretations. Interested persons may comment as described in PCAOB Release No. 2014-001, or by using the comment button.

The proposed reorganization of the auditing standards in this demonstration version have not been adopted by the Board. The PCAOB auditing standards that are currently in effect can be found here.

Auditing Standards 

General Auditing Standards

1000 General Principles and Responsibilities

  • AS 1001: Responsibilities and Functions of the Independent Auditor
  • AS 1005: Independence
  • AS 1010: Training and Proficiency of the Independent Auditor
  • AS 1015: Due Professional Care in the Performance of Work
  • 1100 General Concepts

  • AS 1101: Audit Risk
  • AS 1105: Audit Evidence
  • AS 1110: Relationship of Auditing Standards to Quality Control Standards
  • 1200 General Activities

  • AS 1201: Supervision of the Audit Engagement
  • AS 1205: Part of the Audit Performed by Other Independent Auditors
  • AS 1210: Using the Work of a Specialist
  • AS 1215: Audit Documentation
  • AS 1220: Engagement Quality Review
  • 1300 Auditor Communications

  • AS 1301: Communications with Audit Committees
  • AS 1305: Communications About Control Deficiencies in an Audit of Financial Statements
  • Audit Procedures

    2100 Audit Planning and Risk Assessment

  • AS 2101: Audit Planning
  • AS 2105: Consideration of Materiality in Planning and Performing an Audit
  • AS 2110: Identifying and Assessing Risks of Material Misstatement
  • 2200 Auditing Internal Control Over Financial Reporting

  • AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
  • 2300 Audit Procedures in Response to Risks—Nature, Timing, and Extent

  • AS 2301: The Auditor's Responses to the Risks of Material Misstatement
  • AS 2305: Substantive Analytical Procedures
  • AS 2310: The Confirmation Process
  • AS 2315: Audit Sampling
  • 2400 Audit Procedures for Specific Aspects of the Audit

  • AS 2401: Consideration of Fraud in a Financial Statement Audit
  • AS 2405: Illegal Acts by Clients
  • AS 2410: Related Parties
  • AS 2415: Consideration of an Entity's Ability to Continue as a Going Concern
  • 2500 Audit Procedures for Certain Accounts or Disclosures

  • AS 2501: Auditing Accounting Estimates
  • AS 2502: Auditing Fair Value Measurements and Disclosures
  • AS 2503: Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
  • AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
  • AS 2510: Auditing Inventories
  • 2600 Special Topics

  • AS 2601: Consideration of an Entity's Use of a Service Organization
  • AS 2605: Consideration of the Internal Audit Function
  • AS 2610: Initial Audits—Communications Between Predecessor and Successor Auditors
  • 2700 Auditor's Responsibilities Regarding Supplementary and Other Information

  • AS 2701: Auditing Supplemental Information Accompanying Audited Financial Statements
  • AS 2705: Unaudited Supplementary Information Included in Audited Financial Statements
  • AS 2710: Other Information in Documents Containing Audited Financial Statements
  • 2800 Concluding Audit Procedures

  • AS 2801: Subsequent Events
  • AS 2805: Management Representations
  • AS 2810: Evaluating Audit Results
  • AS 2815: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"
  • AS 2820: Evaluating Consistency of Financial Statements
  • 2900 Post-Audit Matters

  • AS 2901: Consideration of Omitted Procedures After the Report Date
  • AS 2905: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
  • Auditor Reporting

    3100 Reporting on Audits of Financial Statements

  • AS 3101: Reports on Audited Financial Statements
  • AS 3105: Dating of the Independent Auditor's Report
  • 3300 Other Reporting Topics

  • AS 3305: Special Reports
  • AS 3310: Special Reports on Regulated Companies
  • AS 3315: Reporting on Condensed Financial Statements and Selected Financial Data
  • AS 3320: Association with Financial Statements
  • Matters Relating to Filings Under Federal Securities Laws

  • AS 4101: Responsibilities Regarding Filings Under Federal Securities Statutes
  • AS 4105: Reviews of Interim Financial Information
  • Other Matters Associated with Audits

  • AS 6101: Letters for Underwriters and Certain Other Requesting Parties
  • AS 6105: Reports on the Application of Accounting Principles
  • AS 6110: Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance
  • AS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exist