 In this presentation, we will discuss Auditing Standards. We're first going to take a look at the ASB, the Auditing Standards Board. They issue support accounting instruction by clicking the link below, giving you a free month membership to all of the content on our website, broken out by category, further broken out by course. Each course then organized in a logical, reasonable fashion, making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files, and more like QuickBooks backup files when applicable. So once again, click the link below for a free month membership to our website and all the content on it. The statement on Auditing Standards, the SAS, the ASB, Auditing Standards Boards, issues the statements on Auditing Standards or the SAS. Then we have the PCAOB, the Public Company Accounting Oversight Board. They issue Auditing Standards or AS. Then we have the IASB, the International Auditing and Assurance Standards Boards. They have the internal standards on Auditing the ISA. So in other words, we have the ASB, the Auditing Standards Boards, the PCAOB, the Public Company Accounting Oversight Boards, and the IASB, the International Auditing and Assurance Standards Boards. As the standards setters, the ASB is going to be for, as we recall from prior presentations, non-publicly traded companies, the PCAOB set up with Sarbang's OXLY IV, that's going to be a law that set it up for publicly traded companies, and of course the IASB, International Auditing and Assurance Standards Boards. How do they then set the standards? Well, they issue these items. So the ASB has the statement on Auditing Standards, the SAS. Therefore, that's what we actually look up when we want to consider what the standards are, the SAS, the PCAOB, the Public Company Accounting Oversight Board. If we're looking at the standards for publicly traded companies, then we look at what they produce, which is the Auditing Standards, which is the AS. And then if we're on International Standards, the IASB would be the Regulatory Entity, the International Auditing and Assurance Standards Boards, setting the standards, those standards being what we'd actually look up, the International Standards on Auditing or the ISA. So the ASBs, SAS, they have two numbering categories. They have the AU numbering category for Auditing Standards also organized by topic. So they're also going to be organized by topic. And then we have the SAS, Chronological, according to when standard was issued. So these are if we have some kind of idea of when the standard was issued, or it can be useful or informative to look at the standards as they were issued. And that gives us some idea of what the thought process was, because we can see what is going on in a chronological type of order. If you go to this link, you can go to the standards and get to them on the website. Here's a look at the statement on Auditing Standards. So you can take a look at the statement of Auditing Standards here. Next we have the PCAOB, Auditing Standards, or AS. The PCAOB reorganize Auditing Standards into these categories. You can take a look at these categories below, which they have been organized into. And here's the topical content. The information can be found at this link. Here's an example of the website. Here's the PCAOB. And you can scroll down and get the general Auditing Standards and go through them there. We then have the International Standards of Auditing, the ISA, and it has 36 individual standards covering the full range of auditing topics, but there's less structure to the organization than the other types of standards that we have taken a look at. You can find them at this URL. Here we are at that URL, and we are at the IAASB. And if we take a look at the standards, we can scroll through and get a feel for them as well.