| Auditing Standard | PCAOB Release | SEC Action |
| AS No. 1, References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board | PCAOB Release No. 2015-002 PCAOB Release No. 2003-025 | Release No. 34-75935 (Sept. 17, 2015) Release No. 34-49707 (May 14, 2004) |
| AS No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements | PCAOB Release No. 2007-005A PCAOB Release No. 2004-001 | Release No. 34-56152 (July 27, 2007) Release No. 34-49884 (June 17, 2004) |
| AU sec. 150, Generally Accepted Auditing Standards | PCAOB Release No. 2015-002 PCAOB Release No. 2010-004 PCAOB Release No. 2003-006 | Release No. 34-75935 (Sept. 17, 2015) Release No. 34-63606 (Dec. 23, 2010) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 201, Nature of the General Standards | PCAOB Release No. 2015-002 PCAOB Release No. 2003-006 | Release No. 34-75935 (Sept. 17, 2015) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 310, Appointment of the Independent Auditor | PCAOB Release No. 2012-004 PCAOB Release No. 2010-004 PCAOB Release No. 2007-005A PCAOB Release No. 2004-008 PCAOB Release No. 2003-006 | Release No. 34-68453 (Dec. 17, 2012) Release No. 34-63606 (Dec. 23, 2010) Release No. 34-56152 (July 27, 2007) Release No. 34-50688 (Nov. 17, 2004) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 311, Planning and Supervision | PCAOB Release No. 2010-004 PCAOB Release No. 2007-005A PCAOB Release No. 2004-008 PCAOB Release No. 2003-006 | Release No. 34-63606 (Dec. 23, 2010) Release No. 34-56152 (July 27, 2007) Release No. 34-50688 (Nov. 17, 2004) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 312, Audit Risk and Materiality in Conducting an Audit | PCAOB Release No. 2010-004 PCAOB Release No. 2007-005A PCAOB Release No. 2004-008 PCAOB Release No. 2003-006 | Release No. 34-63606 (Dec. 23, 2010) Release No. 34-56152 (July 27, 2007) Release No. 34-50688 (Nov. 17, 2004) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 313, Substantive Tests Prior to the Balance Sheet Date | PCAOB Release No. 2010-004 PCAOB Release No. 2007-005A PCAOB Release No. 2004-008 PCAOB Release No. 2003-006 | Release No. 34-63606 (Dec. 23, 2010) Release No. 34-56152 (July 27, 2007) Release No. 34-50688 (Nov. 17, 2004) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 319, Consideration of Internal Control in a Financial Statement Audit | PCAOB Release No. 2010-004 PCAOB Release No. 2007-005A PCAOB Release No. 2004-008 PCAOB Release No. 2003-006 | Release No. 34-63606 (Dec. 23, 2010) Release No. 34-56152 (July 27, 2007) Release No. 34-50688 (Nov. 17, 2004) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 326, Evidential Matter | PCAOB Release No. 2010-004 PCAOB Release No. 2004-008 PCAOB Release No. 2003-006 | Release No. 34-63606 (Dec. 23, 2010) Release No. 34-50688 (Nov. 17, 2004) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 334, Related Parties | PCAOB Release No. 2014-002 PCAOB Release No. 2010-004 PCAOB Release No. 2003-006 | Release No. 34-73396 (Oct. 21, 2014) Release No. 34-63606 (Dec. 23, 2010) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 339, Audit Documentation | PCAOB Release No. 2004-006 PCAOB Release No. 2003-006 | Release No. 34-50253 (Aug. 25, 2004) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 380, Communication With Audit Committees | PCAOB Release No. 2012-004 PCAOB Release No. 2010-004 PCAOB Release No. 2007-005A PCAOB Release No. 2004-008 PCAOB Release No. 2003-006 | Release No. 34-68453 (Dec. 17, 2012) Release No. 34-63606 (Dec. 23, 2010) Release No. 34-56152 (July 27, 2007) Release No. 34-50688 (Nov. 17, 2004) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 410, Adherence to Generally Accepted Accounting Principles | PCAOB Release No. 2015-002 PCAOB Release No. 2008-001 PCAOB Release No. 2003-006 | Release No. 34-75935 (Sept. 17, 2015) Release No. 34-58555 (Sept. 16, 2008) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 420, Consistency of Application of Generally Accepted Accounting Principles | PCAOB Release No. 2008-001 PCAOB Release No. 2003-006 | Release No. 34-58555 (Sept. 16, 2008) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 431, Adequacy of Disclosure in Financial Statements | PCAOB Release No. 2010-004 PCAOB Release No. 2008-001 PCAOB Release No. 2003-006 | Release No. 34-63606 (Dec. 23, 2010) Release No. 34-58555 (Sept. 16, 2008) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 532, Restricting the Use of an Auditor's Report | PCAOB Release No. 2015-002 PCAOB Release No. 2012-004 PCAOB Release No. 2004-008 PCAOB Release No. 2003-006 | Release No. 34-75935 (Sept. 17, 2015) Release No. 34-68453 (Dec. 17, 2012) Release No. 34-50688 (Nov. 17, 2004) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 551, Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents | PCAOB Release No. 2013-008 PCAOB Release No. 2003-006 | Release No. 34-71525 (Feb. 12, 2014) Release No. 34-47745 (Apr. 25, 2003) |
| AU sec. 901, Public Warehouses—Controls and Auditing Procedures for Goods Held | PCAOB Release No. 2015-002 PCAOB Release No. 2003-006 | Release No. 34-75935 (Sept. 17, 2015) Release No. 34-47745 (Apr. 25, 2003) |
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