https://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/ContentAndSkills/Pages/default.aspx
Summary of Changes (effective: July 1, 2011):
AUD
International Auditing Standards (ISAs)
Candidates are expected to demonstrate an awareness of: (1) the International Auditing and
Assurance Standards Board (IAASB) and its role in establishing International Standards on Auditing
(ISAs), (2) the differences between ISAs and U.S. auditing standards, and (3) the audit requirements under U.S. auditing standards that apply when they perform audit procedures on a U.S. company that supports an audit report based upon the auditing standards of another country, or the ISAs.
Candidates are also expected to demonstrate an awareness of: (1) the International Ethics Standards
Board for Accountants (IESBA) and its role in establishing requirements of the International
Reference: AICPA Codification of Statements on Auditing Standards, AU Appendix B, Analysis of International Standards on Auditing