Statements on Auditing Standards (United States)

SAS No. 122, Clarification and Recodification, contains the Preface to Codification of Statements on Auditing Standards, Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards, and 39 clarified SASs. This statement recodifies and supersedes all outstanding SASs through No. 121 except

• SAS No. 51, Reporting on Financial Statements Prepared for Use in Other Countries;
• SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, as amended;
• SAS No. 65, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements;
• SAS No. 87, Restricting the Use of an Auditor's Report; and
• the following clarified SASs that were issued to address practice issues timely and are already effective:
• SAS No. 117, Compliance Audits (issued December 2009);
• SAS No. 118, Other Information in Documents Containing Audited Financial Statements (issued February 2010);
• SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (issued February 2010); and
• SAS No. 120, Required Supplementary Information (issued February 2010).

SAS No. 122 also withdraws SAS No. 26, Association With Financial Statements, as amended.

The [https://www.aicpa.org/resources/download/aicpa-statements-on-auditing-standards-currently-effective/ AICPA] is the source of the most up-to-date information.

The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976. The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current [http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx U.S. Auditing Standards] are available at the AICPA's Web site. Below is a list of older codifications from the Professional Standards.

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{{Reflist}}

• [https://web.archive.org/web/20091004104201/http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/Audit+and+Attest+Standards/Authoritative+Standards+and+Related+Guidance+for+Non-Issuers/auditing_standards.htm Auditing Standards], American Institute of Certified Public Accountants
• [https://web.archive.org/web/20070927041200/http://www.aicpa.org/download/auditstd/2004_10_ASB_OPERATING_POLICIES.pdf Auditing, Attestation, and Quality Control Standards Setting Activities: Operating Policies] (2004), American Institute of Certified Public Accountants

• Mark S. Beasley, Joseph V. Carcello (2006), GAAS Guide 2007, CCH (publisher), {{ISBN|9780471798309}}
• Don M. Pallais, Cheryl Hartfield, Mary Lou Wurdack (2006); PPC's Guide to GAAS 2007, Practitioners Publishing Company, {{ISBN|978-0-7646-4188-6}}
• Michael J. Ramos (2006), Wiley Practitioner's Guide to GAAS 2007: Covering all SASs, SSAEs, SSARSs, and Interpretations, Wiley Publishing, {{ISBN|9780471798309}}

• [http://www.aicpa.org AICPA official site]
• [https://web.archive.org/web/20100409083044/http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/Audit+and+Attest+Standards/Authoritative+Standards+and+Related+Guidance+for+Non-Issuers/Summaries+of+Recently+Issued+Auditing+Standards.htm Summaries of Recently Issued Auditing and Attestation Standards (AICPA official site)]
• [http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/Audit+and+Attest+Standards/Exposure+Dr+of+Proposed+Statements/ Exposure Drafts of Proposed Statements (AICPA official site)]{{Dead link|date=May 2018|bot=InternetArchiveBot12}}

Category:Auditing in the United States

Category:Auditing standards