International Auditing Standards in the United States, 2nd Edition

APPENDIX 2

Designations of Related PCAOB, AICPA ASB, and ISA Auditing Standards

PCAOB auditing standards	AICPA ASB auditing standard	International standards on auditing
AS 1001: Responsibilities and Functions of the Independent Auditor	AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards	ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
AS 1005: Independence	AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards	ISA 200: Overall Objectives of the Independent Auditor and the ...