审计标准

2002年的萨班斯-奥克斯利法案, 修订的, 指导委员会建立, 由规则, 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, 和经纪自营商. 

The following is a list of 上市公司会计监管委员会 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:

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

Find analogous auditing standards of the ASB and the IAASB using the 寻找类似的标准 参考工具.

    一般审计标准

    1000个一般原则和责任

    1100年的一般概念

    1200年活动

    1300年审计沟通

    审计程序

    2100审计计划和风险评估

    2200 Auditing Internal Control Over Financial Reporting

    2300 审计程序 in Response to Risks—Nature, Timing, and Extent

    2400 审计程序 for Specific Aspects of the Audit

    2500 审计程序 for Certain Accounts or Disclosures

    2600年专题

    2700 审计师's Responsibilities Regarding Supplemental and 其他 Information

    2800总结审计程序

    2900事后审计事项

    审计报告

    3100 Reporting on Audits of Financial Statements

    3300其他报表主题

    Matters Relating to Filings Under Federal Securities Laws

    与审计有关的其他事项