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  1. Home
  2. Oversight
  3. Standards
  4. Auditing Standards
  • AS 2101: Audit Planning (amended for FYE on or after 12/15/2024)
  • AS 1215: Audit Documentation (amended for FYE on or after 12/15/2024)
  • AS 1220: Engagement Quality Review (amended for FYE on or after 12/15/2024)
  • AS 1015: Due Professional Care in the Performance of Work (amended for FYE on or after 12/15/2024)
  • AS 1201: Supervision of the Audit Engagement (amended for FYE on or after 12/15/2024)
  • AS 1210: Using the Work of an Auditor-Engaged Specialist (amended for FYE on or after 12/15/2024)
  • AS 1301: Communications with Audit Committees (amended for FYE on or after 12/15/2024)
  • AS 2110: Identifying and Assessing Risks of Material Misstatement (amended for FYE on or after 12/15/2024)
  • AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements (amended for FYE on or after 12/15/2024)
  • AS 2301: The Auditor's Responses to the Risks of Material Misstatement (amended for FYE on or after 12/15/2024)
  • AS 2401: Consideration of Fraud in a Financial Statement Audit (amended for FYE on or after 12/15/2024)
  • AS 2410: Related Parties (amended for FYE on or after 12/15/2024)
  • AS 2601: Consideration of an Entity's Use of a Service Organization (amended for FYE on or after 12/15/2024)
  • AS 2605: Consideration of the Internal Audit Function (amended for FYE on or after 12/15/2024)
  • AS 2610: Initial Audits—Communications Between Predecessor and Successor Auditors (amended for FYE on or after 12/15/2024)
  • AS 2710: Other Information in Documents Containing Audited Financial Statements (amended for FYE on or after 12/15/2024)
  • AS 2810: Evaluating Audit Results (amended for FYE on or after 12/15/2024)
  • AS 3105: Departures from Unqualified Opinions and Other Reporting Circumstances (amended for FYE on or after 12/15/2024)
  • AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (amended for FYE on or after 12/15/2024)
  • AS 3305: Special Reports (amended for FYE on or after 12/15/2024)
  • AS 4105: Reviews of Interim Financial Information (amended for FYE on or after 12/15/2024)
  • AS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exist (amended for FYE on or after 12/15/2024)
  • AS 1206: Dividing Responsibility for the Audit with Another Accounting Firm (new for FYE on or after December 15, 2024)
  • AS 1105: Audit Evidence (amended for FYE on or after 12/15/2024)
  • AS 2101: Audit Planning
  • AS 3105: Departures from Unqualified Opinions and Other Reporting Circumstances
  • AS1205.07
  • AS-1205.04
  • AS-1205.03
  • AS-3101.09A
  • AS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
  • AS 6110: Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance
  • AS 6105: Reports on the Application of Accounting Principles
  • AS 6101: Letters for Underwriters and Certain Other Requesting Parties
  • AS 4105: Reviews of Interim Financial Information
  • AS 4101: Responsibilities Regarding Filings Under Federal Securities Statutes
  • AS 3320: Association with Financial Statements
  • AS 3315: Reporting on Condensed Financial Statements and Selected Financial Data
  • AS 3310: Special Reports on Regulated Companies
  • AS 3305: Special Reports
  • AS 3110: Dating of the Independent Auditor's Report
  • AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion
  • AS 2905: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
  • AS 2901: Consideration of Omitted Procedures After the Report Date
  • AS 2820: Evaluating Consistency of Financial Statements
  • AS 2815: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"
  • AS 2810: Evaluating Audit Results
  • AS 2805: Management Representations
  • AS 2801: Subsequent Events
  • AS 2710: Other Information in Documents Containing Audited Financial Statements
  • AS 2705: Required Supplementary Information
  • AS 2701: Auditing Supplemental Information Accompanying Audited Financial Statements
  • AS 2610: Initial Audits—Communications Between Predecessor and Successor Auditors
  • AS 2605: Consideration of the Internal Audit Function
  • AS 2601: Consideration of an Entity's Use of a Service Organization
  • AS 2510: Auditing Inventories
  • AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
  • AS 2501: Auditing Accounting Estimates, Including Fair Value Measurements
  • AS 2415: Consideration of an Entity's Ability to Continue as a Going Concern
  • AS 2410: Related Parties
  • AS 2405: Illegal Acts by Clients
  • AS 2401: Consideration of Fraud in a Financial Statement Audit
  • AS 2315: Audit Sampling
  • AS 2310: The Confirmation Process
  • AS 2305: Substantive Analytical Procedures
  • AS 2301: The Auditor's Responses to the Risks of Material Misstatement
  • AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
  • AS 2110: Identifying and Assessing Risks of Material Misstatement
  • AS 2105: Consideration of Materiality in Planning and Performing an Audit
  • AS 1305: Communications About Control Deficiencies in an Audit of Financial Statements
  • AS 1301: Communications with Audit Committees
  • AS 1220: Engagement Quality Review
  • AS 1215: Audit Documentation - Appendix A
  • AS 1215: Audit Documentation
  • AS 1210: Using the Work of an Auditor-Engaged Specialist
  • AS 1205: Part of the Audit Performed by Other Independent Auditors
  • AS 1201: Supervision of the Audit Engagement
  • AS 1110: Relationship of Auditing Standards to Quality Control Standards
  • AS 1105: Audit Evidence
  • AS 1101: Audit Risk
  • AS 1015: Due Professional Care in the Performance of Work
  • AS 1010: Training and Proficiency of the Independent Auditor
  • AS 1005: Independence
  • AS 1001: Responsibilities and Functions of the Independent Auditor
Auditing Standards
      • AS 1001: Responsibilities and Functions of the Independent Auditor
      • AS 1005: Independence
      • AS 1010: Training and Proficiency of the Independent Auditor
      • AS 1015: Due Professional Care in the Performance of Work
      • AS 1101: Audit Risk
      • AS 1105: Audit Evidence
      • AS 1110: Relationship of Auditing Standards to Quality Control Standards
      • AS 1201: Supervision of the Audit Engagement
      • AS 1205: Part of the Audit Performed by Other Independent Auditors
      • AS 1206: Dividing Responsibility for the Audit with Another Accounting Firm (new for FYE on or after December 15, 2024)
      • AS 1210: Using the Work of an Auditor-Engaged Specialist
      • AS 1215: Audit Documentation
      • AS 1220: Engagement Quality Review
      • AS 1301: Communications with Audit Committees
      • AS 1305: Communications About Control Deficiencies in an Audit of Financial Statements
      • AS 2101: Audit Planning
      • AS 2105: Consideration of Materiality in Planning and Performing an Audit
      • AS 2110: Identifying and Assessing Risks of Material Misstatement
      • AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
      • AS 2301: The Auditor's Responses to the Risks of Material Misstatement
      • AS 2305: Substantive Analytical Procedures
      • AS 2310: The Confirmation Process
      • AS 2315: Audit Sampling
      • AS 2401: Consideration of Fraud in a Financial Statement Audit
      • AS 2405: Illegal Acts by Clients
      • AS 2410: Related Parties
      • AS 2415: Consideration of an Entity's Ability to Continue as a Going Concern
      • AS 2501: Auditing Accounting Estimates, Including Fair Value Measurements
      • AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
      • AS 2510: Auditing Inventories
      • AS 2601: Consideration of an Entity's Use of a Service Organization
      • AS 2605: Consideration of the Internal Audit Function
      • AS 2610: Initial Audits—Communications Between Predecessor and Successor Auditors
      • AS 2701: Auditing Supplemental Information Accompanying Audited Financial Statements
      • AS 2705: Required Supplementary Information
      • AS 2710: Other Information in Documents Containing Audited Financial Statements
      • AS 2801: Subsequent Events
      • AS 2805: Management Representations
      • AS 2810: Evaluating Audit Results
      • AS 2815: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"
      • AS 2820: Evaluating Consistency of Financial Statements
      • AS 2901: Consideration of Omitted Procedures After the Report Date
      • AS 2905: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
      • AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion
      • AS 3105: Departures from Unqualified Opinions and Other Reporting Circumstances
      • AS 3110: Dating of the Independent Auditor's Report
      • AS 3305: Special Reports
      • AS 3310: Special Reports on Regulated Companies
      • AS 3315: Reporting on Condensed Financial Statements and Selected Financial Data
      • AS 3320: Association with Financial Statements
    • AS 4101: Responsibilities Regarding Filings Under Federal Securities Statutes
    • AS 4105: Reviews of Interim Financial Information
    • AS 6101: Letters for Underwriters and Certain Other Requesting Parties
    • AS 6105: Reports on the Application of Accounting Principles
    • AS 6110: Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance
    • AS 6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
Public Company Accounting Oversight Board (PCAOB)

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