PCAOB Standard ASB Standards IAASB Standards
AS 1000: General Responsibilities of the Auditor in Conducting an Audit AU-C Section 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
 ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
AS 1101: Audit Risk AU-C Section 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
 ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
AS 1105: Audit Evidence AU-C Section 500: Audit Evidence
AU-C Section 501: Audit Evidence—Specific Considerations for Selected Items
 ISA 500: Audit Evidence
AS 1110: Relationship of Auditing Standards to Quality Control Standards AU-C Section 220: Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
 ISA 220 (Revised): Quality Management for An Audit of Financial Statements
AS 1201: Supervision of the Audit Engagement AU-C Section 220: Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
AU-C Section 600: Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)
AU-C Section 600A: Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)
AU-C Section 620: Using the Work of an Auditor’s Specialist
 ISA 220 (Revised): Quality Management for An Audit of Financial Statements
ISA 600 (Revised): Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
ISA 620: Using the Work of an Auditor’s Expert
AS 1206: Dividing Responsibility for the Audit with Another Accounting Firm AU-C Section 600: Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)
AU-C Section 600A: Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)
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AS 1210: Using the Work of an Auditor-Engaged Specialist AU-C Section 620: Using the Work of an Auditor’s Specialist
 ISA 620: Using the Work of an Auditor’s Expert
AS 1215: Audit Documentation AU-C Section 230: Audit Documentation
 ISA 230: Audit Documentation
AS 1220: Engagement Quality Review AU-C Section 220: Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
SQMS No. 2: Statement on Quality Management Standards No. 2, Engagement Quality Reviews
 ISA 220 (Revised): Quality Management for An Audit of Financial Statements
ISQM 2: Engagement Quality Reviews
AS 1301: Communications with Audit Committees AU-C Section 210: Terms of Engagement
AU-C Section 260: The Auditor’s Communication With Those Charged With Governance
 ISA 210: Agreeing the Terms of Audit Engagements
ISA 260 (Revised): Communication with Those Charged with Governance
AS 1305: Communications About Control Deficiencies in an Audit of Financial Statements AU-C Section 265: Communicating Internal Control Related Matters Identified in an Audit
 ISA 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
AS 2101: Audit Planning AU-C Section 300: Planning an Audit
AU-C Section 600: Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)
AU-C Section 600A: Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)
 ISA 300: Planning an Audit of Financial Statements
ISA 600 (Revised): Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
AS 2105: Consideration of Materiality in Planning and Performing an Audit AU-C Section 320: Materiality in Planning and Performing an Audit
 ISA 320: Materiality in Planning and Performing an Audit
AS 2110: Identifying and Assessing Risks of Material Misstatement AU-C Section 240: Consideration of Fraud in a Financial Statement Audit
AU-C Section 315: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
 ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
ISA 315 (Revised 2019): Identifying and Assessing the Risks of Material Misstatement
AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements AU-C Section 940: An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
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AS 2301: The Auditor's Responses to the Risks of Material Misstatement AU-C Section 240: Consideration of Fraud in a Financial Statement Audit
AU-C Section 330: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
 ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
ISA 330: The Auditor’s Responses to Assessed Risks
AS 2305: Substantive Analytical Procedures AU-C Section 520: Analytical Procedures
 ISA 520: Analytical Procedures
AS 2310: The Auditor’s Use of Confirmation AU-C Section 505: External Confirmations
 ISA 505: External Confirmations
AS 2315: Audit Sampling AU-C Section 530: Audit Sampling
 ISA 530: Audit Sampling
AS 2401: Consideration of Fraud in a Financial Statement Audit AU-C Section 240: Consideration of Fraud in a Financial Statement Audit
 ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
AS 2405: Illegal Acts by Clients AU-C Section 250: Consideration of Laws and Regulations in an Audit of Financial Statements
 ISA 250 (Revised): Consideration of Laws and Regulations in an Audit of Financial Statements
AS 2410: Related Parties AU-C Section 550: Related Parties
 ISA 550: Related Parties
AS 2415: Consideration of an Entity's Ability to Continue as a Going Concern AU-C Section 570: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
 ISA 570 (Revised): Going Concern
AS 2501: Auditing Accounting Estimates, Including Fair Value Measurements AU-C Section 501: Audit Evidence—Specific Considerations for Selected Items
AU-C Section 540: Auditing Accounting Estimates and Related Disclosures
 ISA 540 (Revised): Auditing Accounting Estimates and Related Disclosures
AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments AU-C Section 501: Audit Evidence—Specific Considerations for Selected Items
 ISA 501: Audit Evidence—Specific Considerations for Selected Items
AS 2510: Auditing Inventories AU-C Section 501: Audit Evidence—Specific Considerations for Selected Items
 ISA 501: Audit Evidence—Specific Considerations for Selected Items
AS 2601: Consideration of an Entity's Use of a Service Organization AU-C Section 402: Audit Considerations Relating to an Entity Using a Service Organization
 ISA 402: Audit Considerations Relating to an Entity Using a Service Organization
AS 2605: Consideration of the Internal Audit Function AU-C Section 610: Using the Work of internal Auditors
 ISA 610 (Revised 2013): Using the Work of Internal Auditors
AS 2610: Initial Audits—Communications Between Predecessor and Successor Auditors AU-C Section 210: Terms of Engagement
AU-C Section 510: Opening Balances—Initial Audit Engagements, Including Reaudit Engagements
 ISA 510: Initial Audit Engagements—Opening Balances
AS 2701: Auditing Supplemental Information Accompanying Audited Financial Statements AU-C Section 725: Supplementary Information in Relation to the Financial Statements as a Whole
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AS 2705: Required Supplementary Information AU-C Section 730: Required Supplementary Information
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AS 2710: Other Information in Documents Containing Audited Financial Statements AU-C Section 720: The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports
 ISA 720 (Revised): The Auditor’s Responsibilities Relating to Other Information
AS 2801: Subsequent Events AU-C Section 560: Subsequent Events and Subsequently Discovered Facts
 ISA 560: Subsequent Events
AS 2805: Management Representations AU-C Section 580: Written Representations
 ISA 580: Written Representations
AS 2810: Evaluating Audit Results AU-C Section 240: Consideration of Fraud in a Financial Statement Audit
AU-C Section 330: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
AU-C Section 450: Evaluation of Misstatements Identified During the Audit
AU-C Section 500: Audit Evidence
AU-C Section 520: Analytical Procedures
AU-C Section 700: Forming an Opinion and Reporting on Financial Statements
 ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
ISA 330: The Auditor’s Responses to Assessed Risks
ISA 450: Evaluation of Misstatements Identified during the Audit
ISA 500: Audit Evidence
ISA 520: Analytical Procedures
ISA 700 (Revised): Forming an Opinion and Reporting on Financial Statements
AS 2820: Evaluating Consistency of Financial Statements AU-C Section 700: Forming an Opinion and Reporting on Financial Statements
AU-C Section 706: Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report
AU-C Section 708: Consistency of Financial Statements
 ISA 700 (Revised): Forming an Opinion and Reporting on Financial Statements
ISA 706 (Revised): Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
ISA 710: Comparative Information—Corresponding Figures and Comparative Financial Statements
AS 2901: Consideration of Omitted Procedures After the Report Date AU-C Section 585: Consideration of Omitted Procedures After the Report Release Date
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AS 2905: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report AU-C Section 560: Subsequent Events and Subsequently Discovered Facts
 ISA 560: Subsequent Events
AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion AU-C Section 700: Forming an Opinion and Reporting on Financial Statements
AU-C Section 701: Communicating Key Audit Matters in the Independent Auditor's Report
AU-C Section 703: Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
AU-C Section 706: Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report
 ISA 700 (Revised): Forming an Opinion and Reporting on Financial Statements
ISA 701: Communicating Key Audit Matters in the Independent Auditor’s Report
ISA 706 (Revised): Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
AS 3105: Departures from Unqualified Opinions and Other Reporting Circumstances AU-C Section 560: Subsequent Events and Subsequently Discovered Facts
AU-C Section 700: Forming an Opinion and Reporting on Financial Statements
AU-C Section 705: Modifications to the Opinion in the Independent Auditor’s Report
AU-C Section 708: Consistency of Financial Statements
AU-C Section 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
 ISA 700 (Revised): Forming an Opinion and Reporting on Financial Statements
ISA 705 (Revised): Modifications to the Opinion in the Independent Auditor’s Report
ISA 710: Comparative Information—Corresponding Figures and Comparative Financial Statements
ISA 805 (Revised): Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
AS 3110: Dating of the Independent Auditor's Report AU-C Section 560: Subsequent Events and Subsequently Discovered Facts
AU-C Section 700: Forming an Opinion and Reporting on Financial Statements
 ISA 560: Subsequent Events
ISA 700 (Revised): Forming an Opinion and Reporting on Financial Statements
AS 3305: Special Reports AU-C Section 800: Special Considerations—Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks
AU-C Section 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
AU-C Section 806: Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements
AU-C Section 910: Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
 ISA 800 (Revised): Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
ISA 805 (Revised): Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
AS 3310: Special Reports on Regulated Companies AU-C Section 800: Special Considerations—Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks
 ISA 800 (Revised): Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
AS 3315: Reporting on Condensed Financial Statements and Selected Financial Data AU-C Section 810: Engagements to Report on Summary Financial Statements
AU-C Section 930: Interim Financial Information
 ISA 810 (Revised): Engagements to Report on Summary Financial Statements
ISRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity
AS 3320: Association with Financial Statements AU-C Section 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
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AS 4101: Responsibilities Regarding Filings Under Federal Securities Statutes AU-C Section 925: Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933
AU-C Section 945: Auditor Involvement With Exempt Offering Documents
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AS 4105: Reviews of Interim Financial Information AU-C Section 930: Interim Financial Information
 ISRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity
AS 6101: Letters for Underwriters and Certain Other Requesting Parties AU-C Section 920: Letters for Underwriters and Certain Other Requesting Parties
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AS 6105: Reports on the Application of Accounting Principles AU-C Section 915: Reports on Application of Requirements of an Applicable Financial Reporting Framework
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AS 6110: Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance AU-C Section 935: Compliance Audits
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AS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exist N/A
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