Superseded 

Auditing Standards

Standards

• AS No. 2: An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements

Interim Standards

• AU 310 Appointment of the Independent Auditor
• AU 311 Planning and Supervision
• AU 9311 Planning and Superversion: Auditing Interpretations of Section 311
• AU 312 Audit Risk and Materiality in Conducting an Audit
• AU 9312 Audit Risk and Materiality in Conducting an Audit: Auditing Interpretations of Section 312
• AU 313 Substantive Tests Prior to the Balance Sheet Date
• AU 319 Consideration of Internal Control in a Financial Statement Audit
• AU 326 Evidential Matter
• AU 339 Audit Documentation
• AU 9339 Audit Documentation: Auditing Interpretations of Section 339
• AU 9350 Audit Sampling: Auditing Interpretations of Section 350
• AU 380 Communication With Audit Committees
• AU 9380 Communication With Audit Committees: Auditing Interpretations of Section 380
• AU 9411 The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles: Auditing Interpretations of Section 411
• AU 420 Consistency of Application of Generally Accepted Accounting Principles
• AU 431 Adequacy of Disclosure in Financial Statements
• AU 9420 Consistency of Application of Generally Accepted Accounting Principles: Auditing Interpretations of Section 420

Interim Standards No Longer in Effect Based on Their Respective Effective Dates

• AU 230A Due Professional Care in the Performance of Work
• AU 312A Audit Risk and Materiality in Conducting an Audit
• AU 9312A Audit Risk and Materiality in Conducting an Audit: Auditing Interpretations of Section 312A
• AU 316A Consideration of Fraud in a Financial Statement Audit
• AU 329A Analytical Procedures
• AU 333A Management Representations
• AU 9333A Management Representations: Auditing Interpretations of Section 333A
• AU 339A Working Papers
• AU 9339A Working Papers: Auditing Interpretations of Section 339A
• AU 341A The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
• AU 9341A The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of Section 341A
• AU 722A Interim Financial Information

Ethics and Independence Standards

Interim Standards

• ISB Standard No. 1 Independence Discussions with Audit Committees 
• ISB Interpretation 00-1 The Applicability of ISB Standard No. 1: When "Secondary Auditors" Are Involved in the Audit of a Registrant 
• ISB Interpretation 00-2 The Applicability of ISB Standard No. 1: When “Secondary Auditors” Are Involved in the Audit of a Registrant, An Amendment of Interpretation 00-1 

Quality Control Standards

Interim Standards

SEC Practice Section (SECPS) - Requirements of Membership

• SECPS §1000.08(f) Concurring Partner Review of the Audit Report and the Financial Statements of Commission Registrants

Attestation Standards

Interim Standards

• AT 501 Reporting on an Entity's internal Control Over Financial Reporting
• AT 9501 Reporting on an Entity's Internal Control Over Financial Reporting: Attest Engagements Interpretations of Section 501

Guidance

Staff Questions and Answers on Auditing Standard No. 2

• Questions 1 – 26 (June 23, 2004, Revised July 27, 2004) 
• Questions 27 – 29 (Oct. 6, 2004) 
• Questions 30 – 36 (Nov. 22, 2004) 
• Question 37 (January 21, 2005) 
• Questions 38 – 55 (May 16, 2005)