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Codification of statements on auditing standard, Numbers 122 to 135, as of May 2019
American Institute of Certified Public Accountants (AICPA)
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Amendments to the Description of the Concept of Materiality; Statement on Auditing Standards, 138
American Institute of Certified Public Accountants. Auditing Standards Board
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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
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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
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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
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Omnibus Statement on Auditing Standards—2019; Statement on Auditing Standards, 135
American Institute of Certified Public Accountants. Auditing Standards Board
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Codification of statements on auditing standard, Numbers 122 to 132, as of January 2017
American Institute of Certified Public Accountants (AICPA)
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Auditor Involvement With Exempt Offering Documents; Statement on Auditing Standards, 133
American Institute of Certified Public Accountants. Auditing Standards Board
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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
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Codification of statements on auditing standard, Numbers 122 to 131, as of January 2016
American Institute of Certified Public Accountants (AICPA)
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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
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Codification of statements on auditing standard, Numbers 122 to 129, as of January 2015
American Institute of Certified Public Accountants (AICPA)
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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
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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)
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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
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Using the Work of Internal Auditors; Statement of Auditing Standards no. 128
American Institute of Certified Public Accountants. Auditing Standards Board
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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)
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Omnibus statement on auditing standards, 2013; Statement on Auditing Standards no. 127
American Institute of Certified Public Accountants. Auditing Standards Board
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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)
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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
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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
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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
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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
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Other information in documents containing audited financial statements; Statement on Audting Standards, 118
American Institute of Certified Public Accountants. Auditing Standards Board
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Required supplementary information; Statement on Auditing Standards, 120
American Institute of Certified Public Accountants. Auditing Standards Board
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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
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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)
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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
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Compliance audits; Statement on auditing standards, 117
American Institute of Certified Public Accountants. Auditing Standards Board
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Interim financial information; Statement on auditing standards, 116
American Institute of Certified Public Accountants. Auditing Standards Board
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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
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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)
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Communicating internal control related matters identified in an audit; Statement on auditing standards, 115
American Institute of Certified Public Accountants. Auditing Standards Board
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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)
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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)
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Communicating internal control related matters identified in an audit; Statement on auditing standards, 112
American Institute of Certified Public Accountants. Auditing Standards Boaard
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Auditor's communication with those charged with governance; Statement on auditing standards, 114
American Institute of Certified Public Accountants. Auditing Standards Board
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Omnibus - 2006; Statement on auditing standards, 113
American Institute of Certified Public Accountants. Auditing Standards Board
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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
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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)
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Defining professional requirements in statements on auditing standards; Statement on auditing standards, 102
American Institute of Certified Public Accountants. Auditing Standards Board
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Audit documentation; Statement on auditing standards, 103
American Institute of Certified Public Accountants. Auditing Standards Board and American Institute of Certified Public Accountants. Audit Documentation Task Force
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SAS no. 70 reports and employee benefit plans; Statement on auditing standards, 021
Michael J. Ramos and Linda C. Delahanty
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Codification of Statements on Auditing Standards, Numbers 1 to 101 (2003)
American Institute of Certified Public Accountants (AICPA)
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Auditing fair value measurements and disclosures; Statement on auditing standards, 101
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value measurements of assets, liabilities, and components of equity may arise from both the initial recording of transactions and later changes in value. Changes in fair value measurements that occur over time may be treated in different ways under generally accepted accounting principles (GAAP). For example, GAAP may require that some fair value changes be reflected in net income and that other fair value changes be reflected in other comprehensive income and equity.
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Codification of Statements on Auditing Standards, Numbers 1 to 96 (2002)
American Institute of Certified Public Accountants (AICPA)
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Amendment to statement on auditing standards no. 50, reports on the application of accounting principles; Statement on auditing standards, 097
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the application of accounting principles not involving facts and circumstances of a specific entity. The new language is shown in boldface italics and deleted language is shown by strikethrough.
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Audit Documentation; Statement on auditing standards, 096
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied, evidence obtained, and conclusions reached by the auditor in the engagement. The quantity, type, and content of audit documentation are matters of the auditor's professional judgment.
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