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The following auditing standard reflects references to standards before their reorganization. The standard will be rescinded effective as of December 31, 2016. (See PCAOB Release No. 2015-002PDF.)

AU Section 201

Nature of the General Standards

Source: SAS No. 1, section 201.
Issue date, unless otherwise indicated: November, 1972.


The general standards are personal in nature and are concerned with the qualifications of the auditor and the quality of his work as distinct from those standards which relate to the performance of his field work and to his reporting. These personal, or general, standards apply alike to the areas of field work and reporting.

Copyright © 2002, American Institute of Certified Public Accountants, Inc.