The following questions require you to access AICPA standards (www.aicpa.org), PCAOB auditing standards (pcaobus.org), and IAASB auditing stan-
dards (www.iaasb.org).
a. Your audit supervisor stated it was important for you to understand AU-C 315. Which organization is the source of the standard? What is the subject of the standard?
b. The PCAOB website has a reference tool that allows you to find analogous ASB stan-
dards and IAASB standards. What is the analogous AICPA (ASB) standard for PCAOB
AS 2305? What is the analogous IAASB standard? Explain.
c. Your audit supervisor indicated that you would be relying on work done by internal
auditors and suggested that you look at SAS No. 128. What AU-C section is associ-
ated with SAS No. 128?
