|
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 |
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| 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 |
|
| 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 |
|
| 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 |
|
| 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 |
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| 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 |
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| SAS 98 |
Omnibus Statement on Auditing Standards-2002 |
|
| 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 |
|
| 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 |
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