|
Original Pronouncement No. |
Original Pronouncement Title |
Codified Section of AICPA Professional Standards |
Interpretations |
|
|
|
SAS 1 |
Responsibilities and Functions of the Independent Auditor |
AU 110 |
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|
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
AU 230A |
|
|
SAS 1 |
Appointment of the Independent Auditor |
AU 310 |
|
|
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 |
|
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|
AU 337A |
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|
|
AU 337B |
|
|
SAS 21 |
Segment Information |
AU 337C
AU 435
|
Related Interpretations |
|
SAS 22 |
Planning and Supervision |
AU 311A |
Related Interpretations |
|
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 |
Related Interpretations |
|
SAS 30 |
Reporting on Internal Control |
|
Related Interpretations |
|
SAS 31 |
Evidential Matter |
AU 326A
|
Related Interpretations |
|
SAS 32 |
Adequacy of Disclosure of Financial Statements |
AU 431 |
|
|
SAS 37 |
Filings Under Federal Securities Statutes |
AU 711 |
Related Interpretations |
|
SAS 39 |
Audit Sampling |
AU 350
AU 350A
|
Related Interpretations
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 |
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|
AU 350.47 |
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|
AU 420.18 |
Related Interpretations |
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|
AU 901.01, .24, .28 |
|
|
SAS 45 |
Substantive Tests Prior to the Balance Sheet Date |
AU 313 |
|
|
SAS 45 |
Related Parties |
AU 334 |
Related Interpretations |
|
SAS 46 |
Consideration of Omitted Procedures After the Report Date |
AU 390 |
|
|
SAS 47 |
Audit Risk and Materiality in Conducting an Audit |
AU 312A
|
Related Interpretations
|
|
SAS 48 |
The Effects of Computer Processing on the Audit of Financial Statements |
AU 311A.03, .09, .10 |
Related Interpretations |
|
|
|
AU 326.12 |
Related Interpretations |
|
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 55 |
Consideration of Internal Control in a Financial Statement Audit |
AU 319
|
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
AU 341A |
Related Interpretations
Related Interpretations |
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SAS 61 |
Communication With Audit Committees |
AU 380A
|
Related Interpretations |
|
SAS 62 |
Special Reports |
AU 623 |
Related Interpretations |
|
SAS 64 |
Omnibus Statement on Auditing Standards-1990 |
AU 341.12 |
Related Interpretations |
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|
AU 508.74 |
Related Interpretations |
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