APPENDIX 1

PCAOB Auditing Standards: Preorganized and Reorganized Numbering*

Pre-reorganized standards designation Post-reorganized standards designation Title of standard

AU sec 110

AU sec 220

AU sec 210

AU sec 230

AS No. 8

AS No. 15

AU sec 161

AS No. 10

AU sec 543

AU sec 336

AS No. 3

AS No. 7

AS No. 16

AU sec 325

AS No. 9

AS No. 11

AS No. 12

AS 1001

AS 1005

AS 1010

AS 1015

AS 1101

AS 1105

AS 1110

AS 1201

AS 1205

AS 1210

AS 1215

AS 1220

AS 1301

AS 1305

AS 2101

AS 2105

AS 2110

Responsibilities and functions of the independent auditor

Independence

Training and proficiency of the independent auditor

Due professional care in the performance of work

Audit risk

Audit evidence

Relationship of auditing standards to quality control standards ...

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