Find an Auditing Standard After the Reorganization

 Corresponding Standards

Before ReorganizationAfter Reorganization
AS 3105: Departures from Unqualified Opinions and Other Reporting Circumstances
AS 2110: Identifying and Assessing Risks of Material Misstatement (As Amended for FYE 12/15/2020 and After)
AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments (As Amended for FYE 12/15/2020 and After)
AS 2401: Consideration of Fraud in a Financial Statement Audit (As Amended for FYE 12/15/2020 and After)
AS 2610: Initial Audits—Communications Between Predecessor and Successor Auditors (As Amended for FYE 12/15/2020 and After)
AS 1301: Communications with Audit Committees (As Amended for FYE 12/15/2020 and After)
AS 2805: Management Representations (As Amended for FYE 12/15/2020 and After)
AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (As Amended for FYE 12/15/2020 and After)
AS 4105: Reviews of Interim Financial Information (As Amended for FYE 12/15/2020 and After)
AS No. 3: Audit DocumentationAS 1215: Audit Documentation
AS No. 4: Reporting on Whether a Previously Reported Material Weakness Continues to ExistAS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
AS No. 5: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial StatementsAS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
AS No. 6: Evaluating Consistency of Financial StatementsAS 2820: Evaluating Consistency of Financial Statements
AS No. 7: Engagement Quality ReviewAS 1220: Engagement Quality Review
AS No. 8: Audit RiskAS 1101: Audit Risk
AS No. 9: Audit PlanningAS 2101: Audit Planning
AS No. 10: Supervision of the Audit EngagementAS 1201: Supervision of the Audit Engagement
AS No. 11: Consideration of Materiality in Planning and Performing an AuditAS 2105: Consideration of Materiality in Planning and Performing an Audit
AS No. 12: Identifying and Assessing Risks of Material MisstatementAS 2110: Identifying and Assessing Risks of Material Misstatement
AS No. 13: The Auditor's Responses to the Risks of Material MisstatementAS 2301: The Auditor's Responses to the Risks of Material Misstatement
AS No. 14: Evaluating Audit ResultsAS 2810: Evaluating Audit Results
AS No. 15: Audit EvidenceAS 1105: Audit Evidence
AS No. 16: Communications with Audit CommitteesAS 1301: Communications with Audit Committees
AS No. 17: Auditing Supplemental Information Accompanying Audited Financial StatementsAS 2701: Auditing Supplemental Information Accompanying Audited Financial Statements
AS No. 18: Related PartiesAS 2410: Related Parties
AU sec. 110: Responsibilities and Functions of the Independent AuditorAS 1001: Responsibilities and Functions of the Independent Auditor
AU sec. 161: The Relationship of Generally Accepted Auditing Standards to Quality Control StandardsAS 1110: Relationship of Auditing Standards to Quality Control Standards
AU sec. 210: Training and Proficiency of the Independent AuditorAS 1010: Training and Proficiency of the Independent Auditor
AU sec. 220: IndependenceAS 1005: Independence
AU sec. 230: Due Professional Care in the Performance of WorkAS 1015: Due Professional Care in the Performance of Work
AU sec. 315: Communications Between Predecessor and Successor AuditorsAS 2610: Initial Audits—Communications Between Predecessor and Successor Auditors
AU sec. 316: Consideration of Fraud in a Financial Statement AuditAS 2401: Consideration of Fraud in a Financial Statement Audit
AU sec. 317: Illegal Acts by ClientsAS 2405: Illegal Acts by Clients
AU sec. 322: The Auditor's Consideration of the Internal Audit Function in an Audit of Financial StatementsAS 2605: Consideration of the Internal Audit Function
AU sec. 324: Service OrganizationsAS 2601: Consideration of an Entity's Use of a Service Organization
AU sec. 325: Communications About Control Deficiencies in an Audit of Financial StatementsAS 1305: Communications About Control Deficiencies in an Audit of Financial Statements
AU sec. 328: Auditing Fair Value Measurements and DisclosuresAS 2502: Auditing Fair Value Measurements and Disclosures
AU sec. 329: Substantive Analytical ProceduresAS 2305: Substantive Analytical Procedures
AU sec. 330: The Confirmation ProcessAS 2310: The Confirmation Process
AU sec. 331: InventoriesAS 2510: Auditing Inventories
AU sec. 332: Auditing Derivative Instruments, Hedging Activities, and Investments in SecuritiesAS 2503: Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
AU sec. 333: Management RepresentationsAS 2805: Management Representations
AU sec. 336: Using the Work of a SpecialistAS 1210: Using the Work of a Specialist
AU sec. 337: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and AssessmentsAS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
AU sec. 341: The Auditor's Consideration of an Entity's Ability to Continue as a Going ConcernAS 2415: Consideration of an Entity's Ability to Continue as a Going Concern
AU sec. 342: Auditing Accounting EstimatesAS 2501: Auditing Accounting Estimates
AU sec. 350: Audit SamplingAS 2315: Audit Sampling
AU sec. 390: Consideration of Omitted Procedures After the Report DateAS 2901: Consideration of Omitted Procedures After the Report Date
AU sec. 411: The Meaning of Present Fairly in Conformity with Generally Accepted Accounting PrinciplesAS 2815: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"
AU sec. 504: Association With Financial StatementsAS 3320: Association with Financial Statements
AU sec. 508: Reports on Audited Financial StatementsAS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion
AU sec. 530: Dating of the Independent Auditor's ReportAS 3110: Dating of the Independent Auditor's Report
AU sec. 543: Part of Audit Performed by Other Independent AuditorsAS 1205: Part of the Audit Performed by Other Independent Auditors
AU sec. 544: Lack of Conformity with Generally Accepted Accounting PrinciplesAS 3310: Special Reports on Regulated Companies
AU sec. 550: Other Information in Documents Containing Audited Financial StatementsAS 2710: Other Information in Documents Containing Audited Financial Statements
AU sec. 552: Reporting on Condensed Financial Statements and Selected Financial DataAS 3315: Reporting on Condensed Financial Statements and Selected Financial Data
AU sec. 558: Required Supplementary InformationAS 2705: Required Supplementary Information
AU sec. 560: Subsequent EventsAS 2801: Subsequent Events
AU sec. 561: Subsequent Discovery of Facts Existing at the Date of the Auditor's ReportAS 2905: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
AU sec. 623: Special ReportsAS 3305: Special Reports
AU sec. 625: Reports on the Application of Accounting PrinciplesAS 6105: Reports on the Application of Accounting Principles
AU sec. 634: Letters for Underwriters and Certain Other Requesting PartiesAS 6101: Letters for Underwriters and Certain Other Requesting Parties
AU sec. 711: Filings Under Federal Securities StatutesAS 4101: Responsibilities Regarding Filings Under Federal Securities Statutes
AU sec. 722: Interim Financial InformationAS 4105: Reviews of Interim Financial Information
AU sec. 801: Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial AssistanceAS 6110: Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance