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AS No. 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board
AS No. 3: Audit Documentation
AS No. 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
AS No. 5: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
AS No. 6: Evaluating Consistency of Financial Statements
AS No. 7: Engagement Quality Review
AS No. 8: Audit Risk
AS No. 9: Audit Planning
AS No. 10: Supervision of the Audit Engagement
AS No. 11: Consideration of Materiality in Planning and Performing an Audit
AS No. 12: Identifying and Assessing Risks of Material Misstatement
AS No. 13: The Auditor's Responses to the Risks of Material Misstatement
AS No. 14: Evaluating Audit Results
AS No. 15: Audit Evidence
AU Section 100 - Statements on Auditing Standards -- Introduction
AU Section 200 - The General Standards
AU Section 300 - The Standards of Field Work
AU Section 400 - The First, Second, and Third Standards of Reporting
AU Section 500 - The Fourth Standard of Reporting
AU Section 600 - Other Types of Reports
AU Section 700 - Special Topics
AU Section 800 - Compliance Auditing
AU Section 900 - Special Reports of the Committee on Auditing Procedures
[The following subparagraph became effective February 6, 2006, and was amended as a result of the adoption of Auditing Standard No. 5, effective for audits of fiscal years ending on or after November 15, 2007.
See PCAOB Release 2007-005A
.
Return to the current version
.]
Perform a walkthrough as described in paragraphs 79 through 82 of Auditing Standard No. 2 for all major classes of transactions that are directly affected by controls specifically identified by management as addressing the material weakness.
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