Auditing Standards

The Sarbanes-Oxley Act of 2002, as amended, directs the Board to establish, by rule, auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies and other issuers, and broker-dealers. 

Some of the auditing standards displayed in this section of the website incorporate amendments that have been adopted by the Board and approved by the SEC, and that are effective for audits of financial statements for fiscal years ending on or after December 15, 2020. The web pages for these standards contain red text at the top that identifies the specific amendments, describes the effective date of those amendments, and provides a link to the amended standard.  Downloadable PDF booklets of the auditing standards that are effective for audits ending on specific fiscal year end dates identified on the cover page of the booklet are available:

Find analogous auditing standards of the ASB and the IAASB using the Find an Analogous Standard reference tool.

    General Auditing Standards

    1000 General Principles and Responsibilities

    1100 General Concepts

    1200 General Activities

    1300 Auditor Communications

    Audit Procedures

    2100 Audit Planning and Risk Assessment

    2200 Auditing Internal Control Over Financial Reporting

    2300 Audit Procedures in Response to Risks—Nature, Timing, and Extent

    2400 Audit Procedures for Specific Aspects of the Audit

    2500 Audit Procedures for Certain Accounts or Disclosures

    2600 Special Topics

    2700 Auditor's Responsibilities Regarding Supplemental and Other Information

    2800 Concluding Audit Procedures

    2900 Post-Audit Matters

    Auditor Reporting

    3100 Reporting on Audits of Financial Statements

    3300 Other Reporting Topics

    Matters Relating to Filings Under Federal Securities Laws

    Other Matters Associated with Audits