Applicability of Public Company Accounting Oversight Board Standards 1 Auditing--Reorganized AS AS Cross-References to PCAOB Reorganized Auditing Standards 13 General Auditing Standards AS 1000 General Principles and Responsibilities 25 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 AS 1100 General Concepts 37 AS 1101--Audit Risk AS 1105--Audit Evidence AS 1110--Relationship of Auditing Standards to Quality Control Standards AS 1200 General Activities 57 AS 1201--Supervision of the Audit Engagement AS 1205--Part of the Audit Performed by Other Independent Auditors AS 1210--Using the Work of an Auditor-Engaged Specialist AS 1215--Audit Documentation AS 1220--Engagement Quality Review AS 1300 Auditor Communications 97 AS 1301--Communications with Audit Committees AS 1305--Communications About Control Deficiencies in an Audit of Financial Statements Audit Procedures AS 2100 Audit Planning and Risk Assessment 121 AS 2101--Audit Planning AS 2105--Consideration of Materiality in Planning and Performing an Audit AS 2110--Identifying and Assessing Risks of Material Misstatement AS 2200 Auditing Internal Control Over Financial Reporting 159 AS 2201--An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements AS 2300 Audit Procedures in Response to Risks--Nature, Timing, and Extent 199 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 AS 2400 Audit Procedures for Specific Aspects of the Audit 243 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 AS 2500 Audit Procedures for Certain Accounts or Disclosures 295 AS 2501--Auditing Accounting Estimates, Including Fair Value Measurements AS 2502--[Rescinded.] AS 2503--[Rescinded.] AS 2505--Inquiry of a Client''s Lawyer Concerning Litigation, Claims, and Assessments AS 2510--Auditing Inventories AS 2600 Special Topics 343 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 AS 2700 Auditor''s Responsibilities Regarding Supplemental and Other Information 383 AS 2701--Auditing Supplemental Information Accompanying Audited Financial Statements AS 2705--Required Supplementary Information AS 2710--Other Information in Documents Containing Audited Financial Statements AS 2800 Concluding Audit Procedures 401 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 AS 2900 Post-Audit Matters 447 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 AS 3100 Reporting on Audits of Financial Statements 457 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 Standards AS 3110--Dating of the Independent Auditor''s Report AS 3200 Reserved 499 AS 3300 Other Reporting Topics 501 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 4000 Matters Relating to Filings Under Federal Securities Laws 543 AS 4101--Responsibilities Regarding Filings Under Federal Securities Statutes AS 4105--Reviews of Interim Financial Information AS 5000 Reserved 585 Other Matters Associated With Audits AS 6000 Other Matters Associated With Audits 589 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 Auditing Interpretations AI Auditing Interpretations 695 AI 10--Part of the Audit Performed by Other Independent Auditors: Auditing Interpretations of AS 1205 AI 11--Using the Work of a Specialist: Auditing Interpretations of AS 1210 AI 12--Communications About Control Deficiencies in an Audit of Financial Statements: Auditing Interpretations of AS 1305 AI 13--Illegal Acts by Clients: Auditing Interpretations of AS 2405 AI 15--Consideration of an Entity''s Ability to Continue as a Going Concern: Auditing Interpretations of AS 2415 AI 16--[Rescinded.] AI 17--Inquiry of a Client''s Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of AS 2505 AI 18--Consideration of an Entity''s Use of a Service Organization: Auditing Interpretations of AS 2601 AI 19--Required Supplementary Information: Auditing Interpretations of AS 2705 AI 20--Other Information in Documents Containing Audited Financial Statements: Auditing Interpretations of AS 2710 AI 21--Management Representations: Auditing Interpretations of AS 2805 AI 22--Subsequent Discovery of Facts Existing at the Date of the Auditor''s Report: Auditing Interpretations of AS 2905 AI 23--Reports on Audited Financial Statements: Auditing Interpretations of AS 3101 AI 24--Special Reports: Auditing Interpretations of AS 3305 AI 25--Association with Financial Statements: Auditing Interpretations of AS 3320 AI 26--Responsibilities Regarding Filings Under Federal Securities Statutes: Auditing Interpretations of AS 4101 AI 27--Letters for Underwriters and Certain Other Requesting Parties: Auditing Interpretations of AS 6101 AI 28--Evidential Matter Relating to Income Tax Accruals: Auditing Interpretations AS AS (Reorganized) Topical Index 801 Attestation Attestation Standards Attestation Standard No. 1--Examination Engagements Regarding Compliance Reports of Brokers and Dealers 853 Attestation Standard No. 2--Review Engagements Regarding Exemption Reports of Brokers and Dealers 889 Topical Index 915 Interim Attestation Standards AT Attestation Standards--Introduction 919 AT Statements on Standards for Attestation Engagements 921 101--Attest Engagements 9101--Attest Engagements: Attest Engagements Interpretations of Section 101 201--Agreed-Upon Procedures Engagements 301--Financial Forecasts and Projections 401--Reporting on Pro Forma Financial Information 501--Reporting on an Entity''s Internal Control Over Financial Reporting [See PCAOB Release No. 2004-008.] 9501--Reporting on an Entity''s Internal Control Over Financial Reporting: Attest Engagements Interpretations of Section 501 [See PCAOB Release No.

2004-008.] 601--Compliance Attestation 701--Management''s Discussion and Analysis AT Topical Index 1123 Ethics & Independence Interim Independence, Integrity, and Objectivity Standards ET 100 Interim Independence, Integrity, and Objectivity Standards 1137 101--Independence 102--Integrity and Objectivity 191--Ethics Rulings on Independence, Integrity, and Objectivity ET Topical Index 1199 Interim Independence Standards Board Standards ISB Independence Standards Board 1207 ISB Standard No. 1--Independence Discussions with Audit Committees [See PCAOB Release No. 2008-003.] ISB Standard No. 2--Certain Independence Implications of Audits of Mutual Funds and Related Entities ISB Standard No. 3--Employment with Audit Clients ISB Interpretation 99-1: Impact on Auditor Independence of Assisting Clients in the Implementation of FAS 133 (Derivatives) ISB Interpretation 00-1: The Applicability of ISB Standard No. 1 When "Secondary Auditors" are Involved in the Audit of a Registrant [See PCAOB Release No.

2008-003.] ISB Interpretation 00-2: The Applicability of ISB Standard No. 1 When "Secondary Auditors" are Involved in the Audit of a Registrant: An Amendment of Interpretation 00-1 [See PCAOB Release No. 2008-003.] ISB Topical Index 1239 Quality Control Interim Quality Control Standards QC Quality Control 1243 20--System of Quality Control for a CPA Firm''s Accounting and Auditing Practice 30--Monitoring a CPA Firm''s Accounting and Auditing Practice 40--The Personnel Management Element of a Firm''s System of Quality Control--Competencies Required by a Practitioner-in-Charge of an Attest Engagement QC Topical Index 1261 Interim SECPS Standards SECPS SEC Practice Section (SECPS) 1263 SEC Practice Section (SECPS).