Framework overlap

Does AS9100D cover PCAOB AS 2201?

You hold AS9100D and have been told to do PCAOB AS 2201. Here is how much overlaps, control by control.

50% of PCAOB AS 2201 you already have

AS9100D already covers about 50% of PCAOB AS 2201, leaving 4 of 8 controls as genuinely new work.

Already covered 0 Likely covered 4 New work 4

No control in AS9100D maps directly to one in PCAOB AS 2201. Everything counted as covered is covered because both map to the same third standard, which is what a crosswalk is, but it is an inference rather than a lookup.

What is genuinely new work

Nothing in AS9100D reaches these. This is the list to scope.

ASTWO-2
Materiality, Significant Accounts, Disclosures, Transaction Flows
ASTWO-4
Walkthroughs, Control Selection, Design Effectiveness Testing
ASTWO-5
Operating Effectiveness Testing: Nature, Timing, Extent
ASTWO-6
Engagement Quality Review and Subsequent Events
Show the 4 you already have
ASTWO-1
Audit Planning, Scaling, Risk Assessment, and Integration
ASTWO-3
Entity-Level Controls and Period-End Financial Reporting Process
ASTWO-7
Deficiency Evaluation, Material Weakness, and Communication
ASTWO-8
ICFR Opinion, Basis, Definition, Limitations, Combined vs Separate Reports

How this is calculated

Already covered means a mapping runs from a control in AS9100D to that control. Likely covered means no direct mapping exists but both frameworks map to the same control in a third standard. New work means neither. We keep those separate rather than adding them into one friendlier number, because blending them would present a two-hop inference as a verified fact.

Coverage is not symmetric. Run it the other way and you will get a different number; both are correct.

From 332,959 cross-framework control mappings across 723 frameworks, 531 of them verified against their source documents. It does not tell you that you are compliant: a mapped control means the two standards ask for the same thing, not that you have done it.

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