This section includes all clarified Statements on Auditing Standards (SASs) that have been issued by the Auditing Standards Board (ASB) but are not yet effective. Refer to “AICPA Clarity Project: Questions and Answers About Status and Final Product” for effective date details.  Upon the issuance of all clarified SASs, one SAS will be issued containing all clarified SASs in codified format.

• Risk Assessment
  
  • Planning an Audit
    
  • Materiality in Planning and Performing an Audit
    
  • Evaluation of Misstatements Identified During the Audit
    
  • Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement (Redrafted)
    
  • Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained (Redrafted)
    
  • Audit Evidence (Redrafted)
    
• Preface to Codification of Statements on Auditing Standards, Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards and Statement on Auditing Standards, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
  
• Statement on Auditing Standards, Audit Documentation (Redrafted)
  
• Statement on Auditing Standards, The Auditor's Communication With Those Charged With Governance (Redrafted)