Auditing Standards

Select the topics below to view a brief summary of a new Statement on Auditing Standards (SAS).

• SAS No. 116, Interim Financial Information
   
• SAS No. 115, Communicating Internal Control Related Matters Identified in an Audit
   

Attestation Standards

Select the topics below to view a brief summary of a new Statement on Standards for Attestation Engagements (SSAE).

• SSAE No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements
  

Visit the AICPA Store to obtain a copy of the Standards listed above.