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  • AU 110 Responsibilities and Functions of the Independent Auditor
  • AU 150 Generally Accepted Auditing Standards
  • AU 161 The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
  • AU 201 Nature of the General Standards
  • AU 210 Training and Proficiency of the Independent Auditor
  • AU 220 Independence
  • AU 230 Due Professional Care in the Performance of Work
  • AU 315 Communications Between Predecessor and Successor Auditors
  • AU 316 Consideration of Fraud in a Financial Statement Audit
  • AU 317 Illegal Acts by Clients
  • AU 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
  • AU 324 Service Organizations
  • AU 325 Communications About Control Deficiencies in an Audit of Financial Statements
  • AU 328 Auditing Fair Value Measurements and Disclosures
  • AU 329 Substantive Analytical Procedures
  • AU 330 The Confirmation Process
  • AU 331 Inventories
  • AU 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
  • AU 333 Management Representations
  • AU 334 Related Parties
  • AU 336 Using the Work of a Specialist
  • AU 337 Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
  • AU 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
  • AU 342 Auditing Accounting Estimates
  • AU 350 Audit Sampling
  • AU 390 Consideration of Omitted Procedures After the Report Date
  • AU 410 Adherence to Generally Accepted Accounting Principles
  • AU 411 The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles
  • AU 435 Segment Information
  • AU 504 Association With Financial Statements
  • AU 508 Reports on Audited Financial Statements
  • AU 530 Dating of the Independent Auditor's Report
  • AU 532 Restricting the Use of an Auditor's Report
  • AU 534 Reporting on Financial Statements Prepared for Use in Other Countries
  • AU 543 Part of Audit Performed by Other Independent Auditors
  • AU 544 Lack of Conformity With Generally Accepted Accounting Principles
  • AU 550 Other Information in Documents Containing Audited Financial Statements
  • AU 551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
  • AU 552 Reporting on Condensed Financial Statements and Selected Financial Data
  • AU 558 Required Supplementary Information
  • AU 560 Subsequent Events
  • AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
  • AU 622 Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
  • AU 623 Special Reports
  • AU 625 Reports on the Application of Accounting Principles
  • AU 634 Letters for Underwriters and Certain Other Requesting Parties
  • AU 711 Filings Under Federal Securities Statutes
  • AU 722 Interim Financial Information
  • AU 801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
  • AU 901 Public Warehouses—Controls and Auditing Procedures for Goods Held
    Interim Standards AICPA Copyright