Find an Analogous Standards

Analogous Standards
PCAOB Standard	AICPA Standards	IAASB Standards
AS 1000: General Responsibilities of the Auditor in Conducting an Audit
AS 1101: Audit Risk	AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards	ISA 200: Overall Objectives of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing
AS 1105: Audit Evidence	AU-C 500: Audit Evidence	ISA 500: Audit Evidence
AS 1110: Relationship of Auditing Standards to Quality Control Standards	AU-C 220: Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards	ISA 220: Quality Control for an Audit of Financial Statements
AS 1201: Supervision of the Audit Engagement	AU-C 220: Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards AU-C 620: Using the Work of an Auditor’s Specialist	ISA 220: Quality Control for an Audit of Financial Statements ISA 620: Using the Work of an Auditor’s Expert
AS 1206: Dividing Responsibility for the Audit with Another Accounting Firm
AS 1210: Using the Work of an Auditor-Engaged Specialist	AU-C 620: Using the Work of an Auditor’s Specialist	ISA 620: Using the Work of an Auditor’s Expert
AS 1215: Audit Documentation	AU-C 230: Audit Documentation	ISA 230: Audit Documentation
AS 1220: Engagement Quality Review	AU-C 220: Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards	ISA 220: Quality Control for an Audit of Financial Statements
AS 1301: Communications with Audit Committees	AU-C 210: Terms of Engagement AU-C 260: The Auditor’s Communication With Those Charged With Governance	ISA 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 Statements	AU-C 265: Communicating Internal Control Related Matters Identified in an Audit	ISA 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
AS 2101: Audit Planning	AU-C 300: Planning an Audit	ISA 300: Planning an Audit of Financial Statements
AS 2105: Consideration of Materiality in Planning and Performing an Audit	AU-C 320: Materiality in Planning and Performing an Audit	ISA 320: Materiality in Planning and Performing an Audit
AS 2110: Identifying and Assessing Risks of Material Misstatement	AU-C 315: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement	ISA 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 Statements	AU-C 940: An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements N/A
AS 2301: The Auditor's Responses to the Risks of Material Misstatement	AU-C 330: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained	ISA 330: The Auditor’s Responses to Assessed Risks
AS 2305: Substantive Analytical Procedures	AU-C 520: Analytical Procedures	ISA 520: Analytical Procedures
AS 2310: The Auditor’s Use of Confirmation	AU-C 505: External Confirmations	ISA 505: External Confirmations
AS 2315: Audit Sampling	AU-C 530: Audit Sampling	ISA 520: Analytical Procedures
AS 2401: Consideration of Fraud in a Financial Statement Audit	AU-C 240: Consideration of Fraud in a Financial Statement Audit	ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
AS 2405: Illegal Acts by Clients	AU-C 250: Consideration of Laws and Regulations in an Audit of Financial Statements	ISA 250: Consideration of Laws and Regulations in an Audit of Financial Statements
AS 2410: Related Parties	AU-C 550: Related Parties	ISA 550: Related Parties
AS 2415: Consideration of an Entity's Ability to Continue as a Going Concern	AU-C 570: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern	ISA 570: Going Concern
AS 2501: Auditing Accounting Estimates, Including Fair Value Measurements	AU-C 501: Audit Evidence—Specific Considerations for Selected Items AU-C 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures	ISA 540: Auditing Accounting Estimates and Related Disclosures
AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments	AU-C 501: Audit Evidence—Specific Considerations for Selected Items	ISA 501: Audit Evidence—Specific Considerations for Selected Items
AS 2510: Auditing Inventories	AU-C 501: Audit Evidence—Specific Considerations for Selected Items	ISA 501: Audit Evidence—Specific Considerations for Selected Items
AS 2601: Consideration of an Entity's Use of a Service Organization	AU-C 402: Audit Considerations Relating to an Entity Using a Service Organization	ISA 402: Audit Considerations Relating to an Entity Using a Service Organization
AS 2605: Consideration of the Internal Audit Function	AU-C 610: Using the Work of internal Auditors	ISA 610: Using the Work of Internal Auditors
AS 2610: Initial Audits—Communications Between Predecessor and Successor Auditors	AU-C 510: Opening Balances—Initial Audit Engagements, Including Reaudit Engagements	ISA 510: Initial Audit Engagements—Opening Balances
AS 2701: Auditing Supplemental Information Accompanying Audited Financial Statements	AU-C 725: Supplementary Information in Relation to the Financial Statements as a Whole	N/A
AS 2705: Required Supplementary Information	AU-C 730: Required Supplementary Information	N/A
AS 2710: Other Information in Documents Containing Audited Financial Statements	AU-C 720: Other Information in Documents Containing Audited Financial Statements	ISA 720: The Auditor’s Responsibilities Relating to Other Information
AS 2801: Subsequent Events	AU-C 560: Subsequent Events and Subsequently Discovered Facts	ISA 560: Subsequent Events
AS 2805: Management Representations	AU-C 580: Written Representations	ISA 580: Written Representations
AS 2810: Evaluating Audit Results	AU-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 Procedures	ISA 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 2820: Evaluating Consistency of Financial Statements	AU-C 708: Consistency of Financial Statements	N/A
AS 2901: Consideration of Omitted Procedures After the Report Date	AU-C 585: Consideration of Omitted Procedures After the Report Release Date	N/A
AS 2905: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report	AU-C 560: Subsequent Events and Subsequently Discovered Facts	ISA 560: Subsequent Events
AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion	AU-C 700: Forming an Opinionand Reporting on Financial Statements AU-C 706: Emphasis-of-MatterParagraphs and Other-Matter Paragraphs in the Independent Auditor's Report	ISA 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 Circumstances	AU-C 700: Forming an Opinionand Reporting on Financial Statements AU-C 705: Modifications to the Opinion in the Independent Auditor’s Report	ISA 700: Forming an Opinion and Reporting on Financial Statements ISA 705: Modifications to the Opinion in the Independent Auditor’s Report ISA 710: Comparative Information—Corresponding Figures and Comparative Financial Statements N/A
AS 3110: Dating of the Independent Auditor's Report	AU-C 560: Subsequent Events and Subsequently Discovered Facts AU-C 700: Forming an Opinionand Reporting on Financial Statements	ISA 560: Subsequent Events ISA 700: Forming an Opinion and Reporting on Financial Statements
AS 3305: Special Reports	AU-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 Statements	ISA 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 Companies	AU-C 800: Special Considerations—Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks	ISA 210: Agreeing the Terms of Audit Engagements
AS 3315: Reporting on Condensed Financial Statements and Selected Financial Data	AU-C 810: Engagements to Report on Summary Financial Statements	ISA 810: Engagements to Report on Summary Financial Statements
AS 3320: Association with Financial Statements	Withdrawn by ASB	N/A
AS 4101: Responsibilities Regarding Filings Under Federal Securities Statutes	AU-C 925: Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933 N/A
AS 4105: Reviews of Interim Financial Information	AU-C 930: Interim Financial Information	ISRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity
AS 6101: Letters for Underwriters and Certain Other Requesting Parties	AU-C 925: Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933	N/A
AS 6105: Reports on the Application of Accounting Principles	AU-C 930: Interim Financial Information	N/A
AS 6110: Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance	AU-C 935: Compliance Audits	N/A
AS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exist	N/A	N/A

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