PCAOB - Auditing Standards

Repositorio oficial de normas de auditoria PCAOB.

• Regulación: SOX
• Emisor: PCAOB
• Fuente oficial: https://pcaobus.org/oversight/standards/auditing-standards

Auditing Standards

The Sarbanes-Oxley Act of 2002, as amended, directs the Board to establish, by rule, auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies and other issuers, and broker-dealers.

The following is a list of PCAOB auditing standards for audits of financial statements for fiscal years beginning on or after December 15, 2025, excluding amendments effective on December 15, 2026. Downloadable PDF booklets of the auditing standards that are effective for audits of that and other periods are also available:

• PCAOB auditing standards for audits of financial statements for fiscal years beginning on or after Dec. 15, 2025, excluding amendments effective on Dec. 15, 2026(PDF)
• PCAOB auditing standards for audits of financial statements for fiscal years beginning on or after Dec. 15, 2024 through Dec. 14, 2025(PDF)
• PCAOB auditing standards for audits of financial statements for fiscal years ending on or after June 15, 2025 through Dec. 14, 2025 (that is, beginning on or after June 16, 2024 through Dec. 14, 2024)(PDF)
• PCAOB auditing standards for audits of financial statements for fiscal years ending on Dec. 15, 2024 through Jun. 14, 2025(PDF)
• PCAOB auditing standards for audits of financial statements for fiscal years ending on Dec. 15, 2020 through Dec. 14, 2024(PDF)

For periods not listed above, applicable auditing standards are available in the archive.

Find analogous auditing standards of the ASB and the IAASB using the Find an Analogous Standard reference tool.

General Auditing Standards

1000 General Principles and Responsibilities

• AS 1000: General Responsibilities of the Auditor in Conducting an Audit

1100 General Concepts

• AS 1101: Audit Risk
• AS 1105: Audit Evidence
• AS 1110: Relationship of Auditing Standards to Quality Control Standards

1200 General Activities

• AS 1201: Supervision of the Audit Engagement
• AS 1206: Dividing Responsibility for the Audit with Another Accounting Firm
• AS 1210: Using the Work of an Auditor-Engaged Specialist
• AS 1215: Audit Documentation
• AS 1220: Engagement Quality Review

1300 Auditor Communications

• AS 1301: Communications with Audit Committees
• AS 1305: Communications About Control Deficiencies in an Audit of Financial Statements

Audit Procedures

2100 Audit Planning and Risk Assessment

• AS 2101: Audit Planning
• AS 2105: Consideration of Materiality in Planning and Performing an Audit
• AS 2110: Identifying and Assessing Risks of Material Misstatement

2200 Auditing Internal Control Over Financial Reporting

• AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements

2300 Audit Procedures in Response to Risks—Nature, Timing, and Extent

• AS 2301: The Auditor's Responses to the Risks of Material Misstatement
• AS 2305: Substantive Analytical Procedures
• AS 2310: The Auditor’s Use of Confirmation
• AS 2315: Audit Sampling

2400 Audit Procedures for Specific Aspects of the Audit

• 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

2500 Audit Procedures for Certain Accounts or Disclosures

• 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

2600 Special Topics

• 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

2700 Auditor's Responsibilities Regarding Supplemental and Other Information

• AS 2701: Auditing Supplemental Information Accompanying Audited Financial Statements
• AS 2705: Required Supplementary Information
• AS 2710: Other Information in Documents Containing Audited Financial Statements

2800 Concluding Audit Procedures

• AS 2801: Subsequent Events
• AS 2805: Management Representations
• AS 2810: Evaluating Audit Results
• AS 2820: Evaluating Consistency of Financial Statements

2900 Post-Audit Matters

• 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

Auditor Reporting

3100 Reporting on Audits of Financial Statements

• 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

3300 Other Reporting Topics

• 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

Matters Relating to Filings Under Federal Securities Laws

• AS 4101: Responsibilities Regarding Filings Under Federal Securities Statutes
• AS 4105: Reviews of Interim Financial Information

Other Matters Associated with Audits

• 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