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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

AS No. 16: Communications with Audit Committees

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 footnote was amended, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]

^fn 4 Section 312, Audit Risk and Materiality in Conducting an Audit, paragraph .04, states that a misstatement can result from errors or fraud, and provides guidance for the auditor's evaluation of audit findings (section 312.34-.40). [Footnote added, effective for audits of financial statements for periods beginning on or after December 15, 1999, by Statement on Auditing Standards No. 89.]

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