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Home > Professional Resources > Accounting and Auditing > Audit and Attest Standards > Authoritative Standards and Related Guidance for Non-Issuers > Auditing Standards


Auditing Standards



Copyright American Institute of Certified Public Accountants, Inc.

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Original Pronouncement No.

Original Pronouncement Title

Codified Section of AICPA Professional Standards

Interpre-
tations

SAS 1 Responsibilities and Functions of the Independent Auditor AU 110
SAS 1 Nature of the General Standards AU 201
SAS 1 Training and Proficiency of the Independent Auditor AU 210
SAS 1 Independence AU 220
SAS 1 Due Professional Care in the Performance of Work AU 230
SAS 1 Inventories AU 331 Related Interpretations 
SAS 1 Adherence to Generally Accepted Accounting Principles AU 410 Related Interpretations
SAS 1 Consistency of Application of Generally Accepted Accounting Principles AU 420 Related Interpretations
SAS 1 Dating of the Independent Auditor's Report AU 530
SAS 1 Part of Audit Performed by Other Independent Auditors AU 543 Related Interpretations
SAS 1 Lack of Conformity With Generally Accepted Accounting Principles AU 544 Related Interpretations 
SAS 1 Subsequent Events AU 560 Related Interpretations 
SAS 1 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report AU 561 Related Interpretations
SAS 1 Public Warehouses-Controls and Auditing Procedures for Goods Held AU 901
SAS 8 Other Information in Documents Containing Audited Financial Statements AU 550 Related Interpretations
SAS 12  Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
AU 337 Related Interpretations
AU 337A  
AU 337B  
AU 337C  
       
SAS 25 The Relationship of Generally Accepted Auditing Standards to Quality Control Standards AU 161
SAS 26 Association With Financial Statements AU 504 Related Interpretations
SAS 29 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents AU 551  
SAS 32 Adequacy of Disclosure in Financial Statements AU 431
SAS 37 Filings Under Federal Securities Statutes AU 711 Related Interpretations
SAS 39 Audit Sampling AU 350 Related Interpretations
SAS 42 Reporting on Condensed Financial Statements and Selected Financial Data AU 552
SAS 43 Omnibus Statement on Auditing Standards AU 331.14

AU 350.47

AU 901.01, .24, .28
SAS 45 Related Parties AU 334 Related Interpretations
SAS 46 Consideration of Omitted Procedures After the Report Date  AU 390
SAS 50 Reports on the Application of Accounting Principles AU 625 Related Interpretations
SAS 51 Reporting on Financial Statements Prepared for Use in Other Countries AU 534 Related Interpretations
SAS 52 Omnibus Statement on Auditing Standards-1987 AU 551.15
SAS 52 Required Supplementary Information AU 558 Related Interpretations
SAS 54 Illegal Acts by Clients AU 317 Related Interpretations
SAS 56 Analytical Procedures AU 329 Related Interpretations
SAS 57 Auditing Accounting Estimates AU 342 Related Interpretations
SAS 58 Reports on Audited Financial Statements AU 508 Related Interpretations
SAS 59 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern  AU 341 Related Interpretations
SAS 62 Special Reports AU 623 Related Interpretations
SAS 64 Omnibus Statement on Auditing Standards-1990
AU 341.12-.13 Related Interpretations
AU 508.74 Related Interpretations
AU 543.16 Related Interpretations
   
SAS 65 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements AU 322
SAS 67 The Confirmation Process AU 330 Related Interpretations 
SAS 69 The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles AU 411 Related Interpretations
SAS 70 Service Organizations AU 324 Related Interpretations
SAS 72 Letters for Underwriters and Certain Other Requesting Parties AU 634 Related Interpretations
SAS 73 Using the Work of a Specialist AU 336 Related Interpretations
SAS 74 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance  AU 801
SAS 75 Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement AU 622 Related
Interpretations
SAS 76 Amendments to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties AU 634.01, .09, .10, .64 Related Interpretations
SAS 77 Amendments to Statements on Auditing Standards No. 22, Planning and Supervision, No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, and No. 62, Special Reports
AU 341.13 Related Interpretations
AU 544.02 and .04  
AU 623.05 Related Interpretations
   
SAS 79 Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial Statements AU 508 Related Interpretations 
SAS 84  Communications Between Predecessor and Successor Auditors  AU 315 
SAS 85 Management Representations  AU 333  Related Interpretations 
SAS 86  Amendment to Statement on Auditing Standards No. 72,  Letters for Underwriters and Certain Other Requesting Parties  AU 634  Related Interpretations 
SAS 87  Restricting the Use of an Auditor's Report  AU 532 
SAS 88  Service Organizations and Reporting on Consistency 
AU 324.03, .06-.10;  Related Interpretations
AU 420.07-.11 Related Interpretations 
   
SAS 89 Audit Adjustments  AU 333.06 and .16  Related Interpretations
SAS 91 Federal GAAP Hierarchy  AU 411.14, .15, .18  Related Interpretations 
SAS 92 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities AU 332 Related Interpretations
SAS 93 Omnibus Statement on Auditing Standards-2000
AU 315.02 and .12   
AU 411.01  Related Interpretations 
AU 508.08  Related Interpretations 
       
SAS 95 Generally Accepted Auditing Standards  AU 150 
SAS 97 Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles  AU 625    Related Interpretations 
     
SAS 98 Omnibus Statement on Auditing Standards-2002
AU 150.05   
AU 161.02-.03   
AU 324.57-.61  Related Interpretations
AU 508.65  Related Interpretations 
AU 530.03-.05   
AU 550.07  Related Interpretations
AU 551.12, .15, .16   
AU 558.02 and .08-.11  Related Interpretations 
AU 560.01   
AU 561.01-.03  Related Interpretations 
   
SAS 99 Consideration of Fraud in a Financial Statement Audit AU 316 
SAS 100  Interim Financial Information  AU 722A 
SAS 101 Auditing Fair Value Measurements and Disclosures AU 328  Related Interpretations 
SAS 102  Defining Professional Requirements in Statements on Auditing Standards  AU 120   
SAS 103 Audit Documentation AU 339  Related Interpretations
AU 530 
SAS 104 Amendment to Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”) AU 230.10
SAS 105 Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards AU 150.02
SAS 106 Audit Evidence AU 326 Related Interpretations  
SAS 107  Audit Risk and Materiality in Conducting an Audit  AU 312 Related Interpretations 
SAS 108 Planning and Supervision AU 311 Related Interpretations  
SAS 109  Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement AU 314
SAS 110  Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained  AU 318
SAS 111  Amendment to Statement on Auditing Standards No. 39, Audit Sampling AU 350 Related Interpretations  
SAS 112 Communicating Internal Control Related Matters Identified in an Audit (Read the article entitled Understanding SAS No. 112)  AU 325A Related Interpretations  
SAS 113  Omnibus-2006
AU 150.02 and .04  
AU 316.35 and .46  
AU 328.41  
AU 333.09  
AU 341.02 Related Interpretations
AU 342.10 and .13 Related Interpretations
AU 560.12 Related Interpretations
   
SAS 114 The Auditor’s Communication With Those Charged With Governance AU 380    
SAS 115 Communicating Internal Control Related Matters Identified in an Audit AU 325 Related Interpretations
SAS 116 Interim Financial Information AU 722  

To view the final clarified SASs issued by the Auditing Standards Board, click here.
 
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