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Statements on Auditing Standards

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Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained From External Information Sources; Statement on Auditing Standards, 144 (June 2021)

American Institute of Certified Public Accountants. Auditing Standards Board
Materiality in a Review of Financial Statements and Adverse Conclusions; Statement on Standards for Accounting and Review Services, 25 (February 2020)

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137; Statement on Auditing Standards, 140 (April 2020)

American Institute of Certified Public Accountants. Auditing Standards Board
Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134; Statement on Auditing Standards, 139 (March 2020)

American Institute of Certified Public Accountants. Auditing Standards Board
Amendment to the Effective Dates of SAS Nos. 134–140; Statement on Auditing Standards, 141 (May 2020)

American Institute of Certified Public Accountants. Auditing Standards Board
Audit Evidence; Statement on Auditing Standards, 142 (July 2020)

American Institute of Certified Public Accountants. Auditing Standards Board
Auditing Accounting Estimates and Related Disclosures; Statement on Auditing Standards, 143 (July 2020)

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standard, Numbers 122 to 135, as of May 2019

American Institute of Certified Public Accountants (AICPA)
Amendments to the Description of the Concept of Materiality; Statement on Auditing Standards, 138

American Institute of Certified Public Accountants. Auditing Standards Board
Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements; Statement on Auditing Standards, 134

American Institute of Certified Public Accountants. Auditing Standards Board
Auditor’s Responsibilities Relating to Other Information Included in Annual Reports; Statement on Auditing Standards, 137

American Institute of Certified Public Accountants. Auditing Standards Board
Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA; Statement on Auditing Standards, 136

American Institute of Certified Public Accountants. Auditing Standards Board
Omnibus Statement on Auditing Standards—2019; Statement on Auditing Standards, 135

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standard, Numbers 122 to 132, as of January 2017

American Institute of Certified Public Accountants (AICPA)
Auditor Involvement With Exempt Offering Documents; Statement on Auditing Standards, 133

American Institute of Certified Public Accountants. Auditing Standards Board
Auditor's consideration of an entity's ability to continue as a going concern; Statement on auditing standards, 132

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standard, Numbers 122 to 131, as of January 2016

American Institute of Certified Public Accountants (AICPA)
Amendment to Statement on auditing standards no. 122, Section 700, Forming an opinion and reporting on financial statements; Statement on Standards, 131

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standard, Numbers 122 to 129, as of January 2015

American Institute of Certified Public Accountants (AICPA)
Audit of internal control over financial reporting that is integrated with an audit of financial statements; Statement on Auditing Standards, 130

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standards (Including statements on Standards for Attestation Engagements) Numbers 1 to 128, as of January 2014

American Institute of Certified Public Accountants (AICPA)
Amendment to Statement on Auditing Standards No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended; Statement on Auditing Standards no. 129

American Institute of Certified Public Accountants. Auditing Standards Board
Using the Work of Internal Auditors; Statement of Auditing Standards no. 128

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standards (Including statements on Standards for Attestation Engagements) Numbers 1 to 127, as of January 2013

American Institute of Certified Public Accountants (AICPA)
Omnibus statement on auditing standards, 2013; Statement on Auditing Standards no. 127

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standards (Including statements on Standards for Attestation Engagements) Numbers 1 to 121, as of January 2012

American Institute of Certified Public Accountants (AICPA)
Codification of statements on auditing standards (Volume 2), Numbers 122 to 125, as of January 2012

American Institute of Certified Public Accountants (AICPA)
Auditor's consideration of an entity's ability to continue as a going concern (redrafted); Statement on auditing standards, 126

American Institute of Certified Public Accountants. Auditing Standards Board
Alert that restricts the use of the auditor's written communication; Statement on Auditing Standards, 125

American Institute of Certified Public Accountants. Auditing Standards Board
Revised applicability of statement on auditing standards no. 100, Interim financial information; Statement on Auditing Standards, 121

American Institute of Certified Public Accountants. Auditing Standards Board
Statement on auditing standards no. 122, Clarification and recodification; Statement on auditing standards no. 123, Omnibus statement on auditing standards, 2011; Statement on auditing standards no. 124, Financial statements prepared in accordance with a financial reporting framework generally accepted in another country

American Institute of Certified Public Accountants. Auditing Standards Board
Other information in documents containing audited financial statements; Statement on Audting Standards, 118

American Institute of Certified Public Accountants. Auditing Standards Board
Required supplementary information; Statement on Auditing Standards, 120

American Institute of Certified Public Accountants. Auditing Standards Board
Supplementary information in relation to the financial statements as a whole; Statement on Auditing Standards, 119

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standards (Including statements on Standards for Attestation Engagements) Numbers 1 to 116, as of January, 2009

American Institute of Certified Public Accountants (AICPA)
Comment Letters on Proposed Statements on Auditing Standards: Required Supplementary Information, Other Information in Documents Containing Audited Financial Statements, Other Information n Relation to the financial Statements as a Whole; Exposure draft (American Institute of Certified Public Accountants) 2009, January 21

American Institute of Certified Public Accountants. Auditing Standards Board
Compliance audits; Statement on auditing standards, 117

American Institute of Certified Public Accountants. Auditing Standards Board
Interim financial information; Statement on auditing standards, 116

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statements on Auditing Standards: Required Supplementary Information, Other Information in Documents Containing Audited Financial Statements, Other Information n Relation to the financial Statements as a Whole; Exposure draft (American Institute of Certified Public Accountants) 2009, January 21

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standards (Including statements on Standards for Attestation Engagements) Numbers 1 to 114, as of January 1, 2008

American Institute of Certified Public Accountants (AICPA)
Communicating internal control related matters identified in an audit; Statement on auditing standards, 115

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standards (Including statements on Standards for Attestation Engagements) Numbers 1 to 114, as of January 1, 2007

American Institute of Certified Public Accountants (AICPA)
Codification of statements on auditing standards (Including statements on Standards for Attestation Engagements) Numbers 1 to 111, as of January 1, 2006

American Institute of Certified Public Accountants (AICPA)
Communicating internal control related matters identified in an audit; Statement on auditing standards, 112

American Institute of Certified Public Accountants. Auditing Standards Boaard
Auditor's communication with those charged with governance; Statement on auditing standards, 114

American Institute of Certified Public Accountants. Auditing Standards Board
Omnibus - 2006; Statement on auditing standards, 113

American Institute of Certified Public Accountants. Auditing Standards Board
Statement on Auditing Standards No. 104; Amendment to Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”); Statement on Auditing Standards No. 105; Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards; Statement on Auditing Standards No. 106; Audit Evidence Statement on Auditing Standards No. 107; Audit Risk and Materiality in Conducting an Audit; Statement on Auditing Standards No. 108; Planning and Supervision Statement on Auditing Standards No. 109; Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; Statement on Auditing Standards No. 110;Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; Statement on Auditing Standards No. 111; Amendment to Statement on Auditing Standards No. 39, Audit Sampling

American Institute of Certified Public Accountants. Auditing Standards Board
Codification of statements on auditing standards (Including statements on Standards for Attestation Engagements) Numbers 1 to 101, as of January 1, 2005

American Institute of Certified Public Accountants (AICPA)