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 Auditing 

Standards

These standards have been adopted by the PCAOB and approved by the Securities and Exchange Commission.

Interim Standards

In April 2003, the Board adopted certain preexisting standards as its interim standards. Pursuant to Rule 3200T, Interim Auditing Standards consist of generally accepted auditing standards, as described in the AICPA's Auditing Standards Board's Statement of Auditing Standards No. 95, as in existence on April 16, 2003, to the extent not superseded or amended by the Board.
  • 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
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    Interim Standards AICPA Copyright