AICPA and PCAOB Standards Reference for AUD

This appendix chapter is a compact reference point for the standards families that appear throughout AUD. It is useful once you already understand the audit workflow and need a cleaner way to remember which body of standards governs which type of work.

In This Chapter

• A.1 Standards Overview introduces the main standards groupings.
• A.2 Structure and Scope explains how the two major frameworks differ in reach and application.

How to Use This Chapter

• Use this appendix after the main AUD chapters, not as a first reading pass.
• Focus on which standards family applies to which engagement setting.
• Return here when you need faster standards recall before practice or review.

In this section

• Overview of AICPA and PCAOB Audit Standards
  Understand the main AICPA and PCAOB standards families, where they apply, and how they shape AUD exam expectations.
• Comparing the Structure and Scope of AICPA and PCAOB Standards
  Compare how AICPA and PCAOB standards differ in scope, independence, documentation, and integrated-audit requirements.