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 1205: Part of the Audit Performed by Other Independent Auditors AU-C 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
 ISA 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component 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 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