|
Original Pronouncement No. |
Original Pronouncement Title |
Codified Section of AICPA Professional Standards |
Interpretations |
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SAS 1 |
Responsibilities and Functions of the Independent Auditor |
AU 110 |
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SAS 1 |
Nature of the General Standards |
AU 201 |
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SAS 1 |
Training and Proficiency of the Independent Auditor |
AU 210 |
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SAS 1 |
Independence |
AU 220 |
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SAS 1 |
Due Professional Care in the Performance of Work |
AU 230
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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 |
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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 |
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SAS 1 |
Public Warehouses-Controls and Auditing Procedures for Goods Held |
AU 901 |
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SAS 8 |
Other Information in Documents Containing Audited Financial Statements |
AU 550 |
Related Interpretations |
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SAS 12 |
Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments |
AU 337
AU 337A
AU 337B
AU 337C
|
Related Interpretations |
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SAS 21 |
Segment Information |
AU 435
|
Related Interpretations |
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SAS 25 |
The Relationship of Generally Accepted Auditing Standards to Quality Control Standards |
AU 161 |
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SAS 26 |
Association With Financial Statements |
AU 504 |
Related Interpretations |
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SAS 29 |
Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents |
AU 551 |
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SAS 30 |
Reporting on Internal Control |
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Related Interpretations |
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SAS 32 |
Adequacy of Disclosure in Financial Statements |
AU 431 |
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SAS 37 |
Filings Under Federal Securities Statutes |
AU 711 |
Related Interpretations |
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SAS 39 |
Audit Sampling |
AU 350 |
Related Interpretations |
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SAS 42 |
Reporting on Condensed Financial Statements and Selected Financial Data |
AU 552 |
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SAS 43 |
Omnibus Statement on Auditing Standards |
AU 331.14
AU 350.47
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AU 901.01, .24, .28 |
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SAS 45 |
Related Parties |
AU 334 |
Related Interpretations |
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SAS 46 |
Consideration of Omitted Procedures After the Report Date |
AU 390 |
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SAS 48 |
The Effects of Computer Processing on the Audit of Financial Statements |
AU 326.12 |
Related Interpretations |
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SAS 50 |
Reports on the Application of Accounting Principles |
AU 625 |
Related Interpretations |
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SAS 51 |
Reporting on Financial Statements Prepared for Use in Other Countries |
AU 534 |
Related Interpretations |
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SAS 52 |
Omnibus Statement on Auditing Standards-1987 |
AU 551.15 |
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SAS 52 |
Required Supplementary Information |
AU 558 |
Related Interpretations |
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SAS 54 |
Illegal Acts by Clients |
AU 317 |
Related Interpretations |
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SAS 56 |
Analytical Procedures |
AU 329 |
Related Interpretations |
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SAS 57 |
Auditing Accounting Estimates |
AU 342 |
Related Interpretations |
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SAS 58 |
Reports on Audited Financial Statements |
AU 508 |
Related Interpretations |
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SAS 59 |
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern |
AU 341 |
Related Interpretations |
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SAS 62 |
Special Reports |
AU 623 |
Related Interpretations |
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SAS 64 |
Omnibus Statement on Auditing Standards-1990 |
AU 341.12-.13
AU 508.74
AU 543.16
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Related Interpretations
Related Interpretations
Related Interpretations |
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SAS 65 |
The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements |
AU 322 |
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SAS 67 |
The Confirmation Process |
AU 330 |
Related Interpretations |
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SAS 69 |
The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles |
AU 411 |
Related Interpretations |
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SAS 70 |
Service Organizations |
AU 324 |
Related Interpretations |
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SAS 72 |
Letters for Underwriters and Certain Other Requesting Parties |
AU 634 |
Related Interpretations |
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SAS 73 |
Using the Work of a Specialist |
AU 336 |
Related Interpretations |
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SAS 74 |
Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
|
AU 801 |
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SAS 75 |
Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
|
AU 622 |
Related
Interpretations |
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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
AU 544.02 and .04
AU 623.05 |
Related Interpretations
Related Interpretations
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SAS 79 |
Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial Statements |
AU 508 |
Related Interpretations |
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SAS 84 |
Communications Between Predecessor and Successor Auditors |
AU 315 |
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| SAS 85 |
Management Representations |
AU 333 |
Related Interpretations |
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SAS 86 |
Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties |
AU 634 |
Related Interpretations |
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SAS 87 |
Restricting the Use of an Auditor's Report |
AU 532 |
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SAS 88 |
Service Organizations and Reporting on Consistency |
AU 324.03, .06-.10;
AU 420.07-.11
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Related Interpretations
Related Interpretations |
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SAS 89 |
Audit Adjustments |
AU 333.06 and .16 |
Related Interpretations |
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SAS 91 |
Federal GAAP Hierarchy |
AU 411.14, .15, .18 |
Related Interpretations |
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SAS 92 |
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities |
AU 332 |
Related Interpretations |
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SAS 93 |
Omnibus Statement on Auditing Standards-2000 |
AU 315.02 and .12
AU 411.01
AU 508.08
|
Related Interpretations
Related Interpretations
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SAS 95 |
Generally Accepted Auditing Standards |
AU 150 |
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| 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
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AU 324.57-.61 |
Related Interpretations |
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AU 508.65 |
Related Interpretations |
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AU 530.03-.05 |
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AU 550.07 |
Related Interpretations |
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AU 551.12, .15, .16 |
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AU 558.02 and .08-.11 |
Related Interpretations |
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AU 560.01 |
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AU 561.01-.03 |
Related Interpretations |
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SAS 99 |
Consideration of Fraud in a Financial Statement Audit |
AU 316 |
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SAS 100
SAS 101 |
Interim Financial Information
Auditing Fair Value Measurements and Disclosures |
AU 722
AU 328 |
Related Interpretations |
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SAS 102 |
Defining Professional Requirements in Statements on Auditing Standards
|
AU 120 |
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SAS 103
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Audit Documentation |
AU 339 |
Related Interpretations |
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AU 530 |
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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
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SAS 105 |
Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards |
AU 150.02
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SAS 106 |
Audit Evidence
|
AU 326
|
Related Interpretations |
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SAS 107 |
Audit Risk and Materiality in Conducting an Audit |
AU 312 |
Related Interpretations |
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SAS 108 |
Planning and Supervision |
AU 311 |
Related Interpretations |
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SAS 109 |
Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
|
AU 314 |
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SAS 110 |
Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained |
AU 318 |
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SAS 111 |
Amendment to Statement on Auditing Standards No. 39, Audit Sampling |
AU 350 |
Related Interpretations |
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SAS 112
|
Communicating Internal Control Related Matters Identified in an Audit (Read the article entitled Understanding SAS No. 112) |
AU 325 |
Related Interpretations |
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SAS 113 |
Omnibus-2006
|
AU 150.02 and .04 |
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AU 316.35 and .46
AU 328.41
AU 333.09 |
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AU 341.02
AU 342.10 and .13
AU 560.12
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Related Interpretations
Related Interpretations
Related Interpretations
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SAS 114 |
The Auditor’s Communication With Those Charged With Governance |
AU 380
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The following SASs were issued after June 1, 2008: |
| SAS 115 |
Communicating Internal Control Related Matters Identified in an Audit |
View Summary |
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| SAS 116 |
Interim Financial Information |
View Summary |
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