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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
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Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; Statement on Auditing Standards, 145 (October 2021)
American Institute of Certified Public Accountants. Auditing Standards Board
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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
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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
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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
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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
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Audit Evidence; Statement on Auditing Standards, 142 (July 2020)
American Institute of Certified Public Accountants. Auditing Standards Board
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Auditing Accounting Estimates and Related Disclosures; Statement on Auditing Standards, 143 (July 2020)
American Institute of Certified Public Accountants. Auditing Standards Board
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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
-
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
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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
-
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)
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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
-
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
-
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
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Omnibus - 2006; Statement on auditing standards, 113
American Institute of Certified Public Accountants. Auditing Standards Board
