Careers
Subscribe- AS 1105, Audit Evidence (amended for FYE on or after 6/15/2025)
- AS 2401, Consideration of Fraud in a Financial Statement Audit (amended for FYE on or after 6/15/2025)
- AS 2510, Auditing Inventories (amended for FYE on or after 6/15/2025)
- AS 2310: The Auditor’s Use of Confirmation (effective for FYE on or after 6/15/2025)
- AS 2605, Consideration of the Internal Audit Function (amended for FYE on or after 6/15/2025)
- AS 1301, Communications with Audit Committees (amended for FYE on or after 6/15/2025)
- 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 and before 6/15/2025)
- 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 and before 6/15/2025)
- 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 and before 6/15/2025)
- 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 and before 6/15/2025)
- 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
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