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International Standards for the Professional Practice of Internal Auditing
Standards are principle-focused and provide a framework for performing and promoting internal auditing. The Standards are mandatory requirements consisting of:
- Statements of basic requirements for the professional practice of internal auditing and for evaluating the effectiveness of its performance. The requirements are internationally applicable at organizational and individual levels.
- Interpretations, which clarify terms or concepts within the statements.
- Glossary terms.
It is necessary to consider both the statements and their interpretations to understand and apply the Standards correctly. The Standards employ terms that have been given specific meanings as noted in the Glossary, which is also part of the Standards.
The Sarbanes-Oxley Act directs the Board to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies, other issuers, and broker-dealers.
The PCAOB seeks to establish and maintain high quality auditing and related professional practice
standards for audits of public companies and other issuers, and broker-dealers in support of our mission to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.
PCAOB rules require registered public accounting firms and their associated persons to comply with all applicable auditing and related professional practice standards.
In the event of typographical or other technical errors in the standards presented on this website, the rule text adopted by the Board and approved by the SEC in adopting releases shall govern.
Recent Updates
Sep. 26, 2022
The PCAOB staff requests information and comment on application and use of the PCAOB’s interim attestation standards.
Aug. 16, 2022
PCAOB seeks public comment on draft five-year strategic plan for protecting investors.
Related Information
Standards-Related Inquiries
- Form: Contact Us
- Phone: 202-591-4395
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 ending on or after December 15, 2020. 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 ending on or after Dec. 15, 2020
- PCAOB auditing standards for audits of financial statements for fiscal years ending Dec. 15, 2017 through Dec. 14, 2020
- PCAOB auditing standards, as reorganized beginning Dec. 31, 2016, for audits of financial statements for fiscal years ending before Dec. 15, 2017
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 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
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 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
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 Confirmation Process
- 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 2815: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"
- 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