Find an Analogous Standard

This tool has been developed by the PCAOB's Office of the Chief Auditor to help users identify the PCAOB auditing standards that are analogous to standards issued by the Auditing Standards Board ("ASB") of the American Institute of Certified Public Accountants and the International Auditing and Assurance Standards Board ("IAASB"). 

Information reflects standards in effect for audits for periods ending on or before December 15, 2017.

 Analogous Standards

PCAOB StandardASB StandardIAASB Standard
AS 1001: Responsibilities and Functions of the Independent Auditor AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing StandardsISA 200: Overall Objectives of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing
AS 1005: IndependenceAU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing StandardsISA 200: Overall Objectives of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing
AS 1010: Training and Proficiency of the Independent AuditorAU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing StandardsISA 200: Overall Objectives of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing
AS 1015: Due Professional Care in the Performance of WorkAU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing StandardsISA 200: Overall Objectives of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing
AS 1101: Audit RiskAU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing StandardsISA 200: Overall Objectives of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing
AS 1105: Audit EvidenceAU-C 500: Audit EvidenceISA 500: Audit Evidence
AS 1110: Relationship of Auditing Standards to Quality Control StandardsAU-C 220: Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing StandardsISA 220: Quality Control for an Audit of Financial Statements
AS 1201: Supervision of the Audit EngagementAU-C 220: Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing StandardsISA 220: Quality Control for an Audit of Financial Statements
AS 1205: Part of the Audit Performed by Other Independent AuditorsAU-C 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)ISA 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
AS 1210: Using the Work of a SpecialistAU-C 500: Audit Evidence; AU-C 620: Using the Work of an Auditor’s SpecialistISA 500: Audit Evidence; ISA 620: Using the Work of an Auditor’s Expert
AS 1215: Audit DocumentationAU-C 230: Audit DocumentationISA 230: Audit Documentation
AS 1220: Engagement Quality ReviewAU-C 220: Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing StandardsISA 220: Quality Control for an Audit of Financial Statements
AS 1301: Communications with Audit CommitteesAU-C 210: Terms of Engagement; AU-C 260: The Auditor’s Communication With Those Charged With GovernanceISA 210: Agreeing the Terms of Audit Engagements; ISA 260: Communication with Those Charged with Governance
AS 1305: Communications About Control Deficiencies in an Audit of Financial StatementsAU-C 265: Communicating Internal Control Related Matters Identified in an AuditISA 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
AS 2101: Audit PlanningAU-C 300: Planning an AuditISA 300: Planning an Audit of Financial Statements
AS 2105: Consideration of Materiality in Planning and Performing an AuditAU-C 320: Materiality in Planning and Performing an AuditISA 320: Materiality in Planning and Performing an Audit
AS 2110: Identifying and Assessing Risks of Material MisstatementAU-C 315: Understanding the Entity and Its Environment and Assessing the Risks of Material MisstatementISA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial StatementsAU-C 940: An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial StatementsN/A
AS 2301: The Auditor's Responses to the Risks of Material MisstatementAU-C 330: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence ObtainedISA 330: The Auditor’s Responses to Assessed Risks
AS 2305: Substantive Analytical ProceduresAU-C 520: Analytical ProceduresISA 520: Analytical Procedures
AS 2310: The Confirmation ProcessAU-C 505: External ConfirmationsISA 505: External Confirmations
AS 2315: Audit SamplingAU-C 530: Audit SamplingISA 530: Audit Sampling
AS 2401: Consideration of Fraud in a Financial Statement AuditAU-C 240: Consideration of Fraud in a Financial Statement AuditISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
AS 2405: Illegal Acts by ClientsAU-C 250: Consideration of Laws and Regulations in an Audit of Financial StatementsISA 250: Consideration of Laws and Regulations in an Audit of Financial Statements
AS 2410: Related PartiesAU-C 550: Related PartiesISA 550: Related Parties
AS 2415: Consideration of an Entity's Ability to Continue as a Going ConcernAU-C 570: The Auditor's Consideration of an Entity's Ability to Continue as a Going ConcernISA 570: Going Concern
AS 2501: Auditing Accounting EstimatesAU-C 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresISA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
AS 2502: Auditing Fair Value Measurements and DisclosuresAU-C 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresISA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
AS 2503: Auditing Derivative Instruments, Hedging Activities, and Investments in SecuritiesAU-C 501: Audit Evidence—Specific Considerations for Selected ItemsN/A
AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and AssessmentsAU-C 501: Audit Evidence—Specific Considerations for Selected ItemsISA 501: Audit Evidence—Specific Considerations for Selected Items
AS 2510: Auditing InventoriesAU-C 501: Audit Evidence—Specific Considerations for Selected ItemsISA 501: Audit Evidence—Specific Considerations for Selected Items
AS 2601: Consideration of an Entity's Use of a Service OrganizationAU-C 402: Audit Considerations Relating to an Entity Using a Service OrganizationISA 402: Audit Considerations Relating to an Entity Using a Service Organization
AS 2605: Consideration of the Internal Audit FunctionAU-C 610: Using the Work of internal AuditorsISA 610: Using the Work of Internal Auditors
AS 2610: Initial Audits—Communications Between Predecessor and Successor AuditorsAU-C 510: Opening Balances—Initial Audit Engagements, Including Reaudit EngagementsISA 510: Initial Audit Engagements—Opening Balances
AS 2701: Auditing Supplemental Information Accompanying Audited Financial StatementsAU-C 725: Supplementary Information in Relation to the Financial Statements as a WholeN/A
AS 2705: Required Supplementary InformationAU-C 730: Required Supplementary InformationN/A
AS 2710: Other Information in Documents Containing Audited Financial StatementsAU-C 720: Other Information in Documents Containing Audited Financial StatementsISA 720: The Auditor’s Responsibilities Relating to Other Information
AS 2801: Subsequent EventsAU-C 560: Subsequent Events and Subsequently Discovered FactsISA 560: Subsequent Events
AS 2805: Management RepresentationsAU-C 580: Written RepresentationsISA 580: Written Representations
AS 2810: Evaluating Audit ResultsAU-C 240: Consideration of Fraud in a Financial Statement Audit; AU-C 330: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; AU-C 450: Evaluation of Misstatements Identified During the Audit; AU-C 500: Audit Evidence; AU-C 520: Analytical ProceduresISA 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
AS 2815: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"AU-C 700: Forming an Opinion and Reporting on Financial StatementsISA 700: Forming an Opinion and Reporting on Financial Statements
AS 2820: Evaluating Consistency of Financial StatementsAU-C 708: Consistency of Financial StatementsN/A
AS 2901: Consideration of Omitted Procedures After the Report DateAU-C 585: Consideration of Omitted Procedures After the Report Release DateN/A
AS 2905: Subsequent Discovery of Facts Existing at the Date of the Auditor's ReportAU-C 560: Subsequent Events and Subsequently Discovered FactsISA 560: Subsequent Events
AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified OpinionAU-C 700: Forming an Opinion and Reporting on Financial Statements; AU-C 706: Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's ReportISA 700: Forming an Opinion and Reporting on Financial Statements; ISA 701: Communicating Key Audit Matters in the Independent Auditor’s Report; ISA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
AS 3105: Departures from Unqualified Opinions and Other Reporting CircumstancesAU-C 700: Forming an Opinion and Reporting on Financial Statements; AU-C 705: Modifications to the Opinion in the Independent Auditor’s ReportISA 700: Forming an Opinion and Reporting on Financial Statements; ISA 701: Communicating Key Audit Matters in the Independent Auditor’s Report; ISA 705: Modifications to the Opinion in the Independent Auditor’s Report; ISA 710: Comparative Information—Corresponding Figures and Comparative Financial Statements
AS 3110: Dating of the Independent Auditor's ReportAU-C 560: Subsequent Events and Subsequently Discovered Facts; AU-C 700: Forming an Opinion and Reporting on Financial StatementsISA 560: Subsequent Events; ISA 700: Forming an Opinion and Reporting on Financial Statements
AS 3305: Special ReportsAU-C 800: Special Considerations—Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks; AU-C 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement; AU-C 806: Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial StatementsISA 800: Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks; ISA 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
AS 3310: Special Reports on Regulated CompaniesAU-C 800: Special Considerations—Audits of Financial Statements Prepared in Accordance With Special Purpose FrameworksISA 210: Agreeing the Terms of Audit Engagements
AS 3315: Reporting on Condensed Financial Statements and Selected Financial DataAU-C 810: Engagements to Report on Summary Financial StatementsISA 810: Engagements to Report on Summary Financial Statements
AS 3320: Association with Financial StatementsWithdrawn by ASBN/A
AS 4101: Responsibilities Regarding Filings Under Federal Securities StatutesAU-C 925: Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933N/A
AS 4105: Reviews of Interim Financial InformationAU-C 930: Interim Financial InformationISRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity
AS 6101: Letters for Underwriters and Certain Other Requesting PartiesAU-C 920: Letters for Underwriters and Certain Other Requesting PartiesN/A
AS 6105: Reports on the Application of Accounting PrinciplesAU-C 915: Reports on Application of Requirements of an Applicable Financial Reporting FrameworkN/A
AS 6110: Compliance Auditing Considerations in Audits of Recipients of Governmental Financial AssistanceAU-C 935: Compliance AuditsN/A
AS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to ExistN/AN/A