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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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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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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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Consideration of fraud in a financial statement audit; Statement on auditing standards, 099
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 110.02, "Responsibilities and Functions of the Independent Auditor"), states, "The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. [footnote omitted]" This Statement establishes standards and provides guidance to auditors in fulfilling that responsibility, as it relates to fraud, in an audit of financial statements conducted in accordance with generally accepted auditing standards (GAAS).
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Interim financial information; Statement on auditing standards, 071
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is defined in paragraph 2 of this Statement). The three general standards discussed in Statement on Auditing Standards (SAS) No. 95, Generally Accepted Auditing Standards (AICPA, Professional Standards, vol. 1, AU sec. 150.02), are applicable to a review of interim financial information conducted in accordance with this Statement. This Statement provides guidance on the application of the field work and reporting standards to a review of interim financial information, to the extent those standards are relevant.
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Omnibus statement on auditing standards--2002; Statement on auditing standards, 098
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, AICPA, Professional Standards, vol. 1, AU sec. 150.05; amendment to SAS No. 25, The Relationship of Generally Accepted Auditing Standards to Quality Control Standards, AICPA, Professional Standards, vol. 1, AU sec. 161.02 and.03; amendment to SAS No. 47, Audit Risk and Materiality in Conducting an Audit, AICPA, Professional Standards, vol. 1, AU sec. 312.34-.41; amendment to SAS No. 70, Service Organizations, AICPA, Professional Standards, vol. 1, AU sec. 324, and rescindment of Interpretation No. 6, "Responsibilities of Service Organizations and Service Auditors With Respect to Subsequent Events in a Service Auditor's Engagement" of SAS No. 70; amendment to SAS No. 58, Reports on Audited Financial Statements, AICPA, Professional Standards, vol. 1, AU sec. 508.65; amendment to SAS No. 8, Other Information in Documents Containing Audited Financial Statements, AICPA, Professional Standards, vol. I, AU sec. 550.07, and amendment to SAS No. 52, Required Supplementary Information, AICPA, Professional Standards, vol. 1, AU sec. 558.08 and.10; amendment to SAS No. 52, Required Supplementary Information, AICPA, Professional Standards, vol. 1, AU sec. 558.02; amendment to SAS No. 29, Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents, AICPA, Professional Standards, vol. 1, AU sec. 551.12 and.15; amendment to SAS No. 1, Codification of Auditing Standards and Procedures, AICPA, Professional Standards, vol. 1, AU sec. 561.03, "Subsequent Discovery of Facts Existing at the Date of the Auditor's Report"; amendment to SAS No. I, Codification of Auditing Standards and Procedures, AICPA, Professional Standards, vol. 1, AU sec. 560.01, "Subsequent Events"; and amendment to SAS No. 1, Codification of Auditing Standards and Procedures, AICPA, Professional Standards, vol. 1, AU sec. 530.03-.05, "Dating of the Independent Auditor's Report."
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Codification of Statements on Auditing Standards, Numbers 1 to 93 (2001)
American Institute of Certified Public Accountants (AICPA)
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Effect of information technology on the auditor's consideration of internal control in a financial statement audit; Statement on auditing standards, 094
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the objectives and components of internal control, and explains how an auditor should consider internal control in planning and performing an audit. In particular, this Statement provides guidance about implementing the second standard of field work: "A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed."
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Generally accepted auditing standards; Statement on auditing standards, 095
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards (GAAS). Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an audit to comply with auditing standards.
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Codification of Statements on Auditing Standards, Numbers 1 to 90 (2000)
American Institute of Certified Public Accountants (AICPA)
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Auditing derivative instruments, hedging activities, and investments in securities; Statement on auditing standards, 092
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's financial statements.3 Those assertions4 are classified according to five broad categories that are discussed in SAS No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326.03-.08).
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Federal GAAP hierarchy; Statement on auditing standards, 091
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, Accounting Principles, of the AICPA's Code of Professional Conduct. This amendment adds the following two new paragraphs to Statement on Auditing Standards (SAS) No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor's Report, to establish a hierarchy of accounting principles for federal governmental entities.
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Omnibus statement on auditing standards -- 2000; Statement on auditing standards, 093
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Withdrawal of Statement on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement, AICPA, Professional Standards, vol. 1, AU sec. 622; Amendment to SAS No. 58, Reports on Audited Financial Statements, AICPA, Professional Standards, vol. 1, AU sec. 508; and Amendment to SAS No. 84, Communications Between Predecessor and Successor Auditors, AICPA, Professional Standards, vol. 1, AU sec. 315.
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Codification of Statements on Auditing Standards, Numbers 1 to 87 (1999)
American Institute of Certified Public Accountants (AICPA)
