PCAOB Standard | AICPA Standards | IAASB Standards |
---|---|---|
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 Standards |
ISA 200: Overall
Objectives of the Independent Auditor, and the Conduct of an Audit in
Accordance with International Standards on Auditing |
AS 1005: Independence |
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 1010: Training and Proficiency 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 Standards |
ISA 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 Work |
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 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 Confirmation Process |
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 2815: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles" |
AU-C 700: Forming an Opinionand Reporting on Financial Statements |
ISA 700: Forming an Opinion and Reporting on Financial Statements |
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 |
Find an Analogous Standard
This tool has been developed by the PCAOB Office of the Chief Auditor to help users identify the standards issued by the Auditing Standards Board of the American Institute of Certified Public Accountants, and the International Auditing and Assurance Standards Board that are analogous to PCAOB auditing standards.
Find PCAOB auditing standards by the analogous standards of the ASB and the IAASB or view all analogous standards.
Last updated: December 15, 2020