Audit & Attest Standards

    Statements on Auditing Standards 


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    The following pre-clarity Statements on Auditing Standards (SASs) are archived for reference purposes only.

    To address concerns over the clarity, length, and complexity of its standards, the Auditing Standards Board established clarity drafting conventions and redrafted all its SASs in accordance with those conventions. As of February 2014, this effort is complete. SAS Nos. 122–127 and SAS No. 128 are effective for audits of financial statements for periods ending on or after December 15, 2012, and December 15, 2014, respectively. Please refer to the clarified Statements on Auditing Standards for current guidance.

    As part of the clarification of the SASs, the AU section numbers as designated by SAS Nos. 1–121 were recodified and "AU-C" was selected as an identifier in order to avoid confusion with references to superseded "AU" sections. Superseded “AU” sections were deleted from AICPA Professional Standards in December 2013, by which time substantially all engagements for which the “AU” sections were still effective were expected to be completed. Consult AU-C exhibit A for a list that cross-references AU sections to AU-C sections.


     Original 
    Standard
    No.

    Title & synopsis   

    Section in
    Professional
    Standards 

    Interpretations (if applicable)

    SAS No. 1

     

    Responsibilities and Functions of the Independent Auditor
    This section describes the responsibilities and functions of the independent auditor. The section also includes distinction between the responsibilities of the auditor and management and the professional qualifications required by the independent auditor.

    AU sec. 110

     

     

    Nature of the General Standards
    This section describes the nature of the general standards.

    AU sec. 201

     

     

    Training and Proficiency of the Independent Auditor
    This section describes the formal education and experience required by the auditor.

    AU sec. 210

     

     

    Independence
    This section describes how the auditor must maintain independence in all matters relating to the audit.

    AU sec. 220

     

     

    Due Professional Care in the Performance of Work 
    This section describes how the auditor must exercise due professional care in the performance of the audit and the preparation of the report. The section also requires that the auditor exercise professional skepticism and have reasonable assurance that the financial statements are free of material misstatement.

    AU sec. 230

     

     

    Inventories 
    This section provides guidelines for the independent auditor in observing inventories. It also discusses inventories held in public warehouses and the effect of inventories on the auditor’s report.

    AU sec. 331

    AU sec. 9331

     

    Adherence to Generally Accepted Accounting Principles 
    This section describes the first standard of reporting, which states that the auditor must state in the auditor’s report whether the financial statements are presented in accordance with generally accepted accounting principles. 

    AU sec. 410

    AU sec. 9410

     

    Consistency of Application of Generally Accepted Accounting Principles
    This section describes the second standard of reporting, which states that the auditor must identify in the auditor’s report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period. The section describes accounting changes that affect consistency, changes that do not affect consistency, periods to which consistency standards relate, and first year audits.

    AU sec. 420

     AU sec. 9420

     

    Dating of the Independent Auditor's Report 
    This section describes how an independent auditor should determine the dating of his or her report, including the effect of subsequent events on the date of the report.

    AU sec. 530

     

     

    Part of Audit Performed by Other Independent Auditors
    This section provides guidance applicable to professional judgments an independent auditor makes regarding the work and reports of other independent auditors on financial statements.

    AU sec. 543

     AU sec. 9543

     

    Lack of Conformity With Generally Accepted Accounting Principles
    This section concerns financial statements of regulated companies that do not conform with generally accepted accounting principles.

    AU sec. 544

     AU sec. 9544

     

    Subsequent Events
    This section addresses events occurring subsequent to the balance-sheet date but prior to the issuance of the financial statements that require adjustment or disclosure in the statements.
     

    AU sec. 560

     AU sec. 9560

     

    Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
    This section describes procedures applicable to an auditor who, subsequent to the date of a report on audited financial statements, becomes aware of facts existing at the date of the report that might have affected the report.

    AU sec. 561

     AU sec. 9561

     

    Public Warehouses-Controls and Auditing Procedures for Goods Held
    This section discusses controls of a public warehouse, the procedures of its independent auditor with respect to goods in the warehouse's custody, and auditing procedures performed by the independent auditor of the owner of goods in the warehouse.

    AU sec. 901

     

     SAS No. 12

    Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
    This section provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself or herself as to the financial accounting and reporting for such matters when he or she is performing an audit in accordance with generally accepted auditing standards.

    AU sec. 337

    AU sec. 337A

    AU sec. 337B

    AU sec. 337C

     AU sec. 9337

    SAS No. 25 

    The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
    This section describes the relationship between generally accepted auditing standards and quality control standards.

    AU sec. 161

     

     SAS No. 26

    Association With Financial Statements
    This section defines association as it is used in the fourth standard of reporting and provides guidance to accountants engaged to audit financial statements in accordance with generally accepted auditing standards.
     

    AU sec. 504

     AU sec. 9504

     SAS No. 32

    Adequacy of Disclosure in Financial Statements
    This section describes the third standard of reporting, which states that when the auditor determines that informative disclosures are not reasonably adequate, the auditor must so state in the auditor’s report.
     

    AU sec. 431

     

     SAS No. 37

    Filings Under Federal Securities Statutes 
    This section explains filing under federal securities statutes.
     

    AU sec. 711

    AU sec. 9711

     SAS No. 39

    Audit Sampling
    This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach.

    AU sec. 350

    AU sec. 9350

     SAS No. 42

    Reporting on Condensed Financial Statements and Selected Financial Data
    This section provides guidance applicable to an auditor who is engaged to report on condensed financial statements or selected financial data prepared by a client.

    AU sec. 552

     

    SAS No. 43

    Omnibus Statement on Auditing Standards

    AU sec. 331.14

    AU sec. 350.47

    AU sec. 901.01, .24, and .28

     

     SAS No. 45

    Related Parties
    This section provides guidance on procedures that should be considered by the auditor when he is performing an audit of financial statements in accordance with generally accepted auditing standards to identify related party relationships and transactions and to satisfy himself concerning the required financial statement accounting and disclosure.

    AU sec. 334

     AU sec. 9334

     SAS No. 46

    Consideration of Omitted Procedures After the Report Date
    This section provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the time of the audit in the circumstances then existing were omitted from his audit of the financial statements, but there is no indication that those financial statements are not fairly presented in conformity with generally accepted accounting principles or with another comprehensive basis of accounting.

    AU sec. 390

     

     SAS No. 50

    Reports on the Application of Accounting Principles
    This section provides guidance that a reporting accountant should apply when preparing a written report on the application of accounting principles to specified transactions. 
     

    AU sec. 625

    AU sec. 9625 

     SAS No. 51

    Reporting on Financial Statements Prepared for Use in Other Countries
    This section provides guidance applicable to reports on financial statements of a company in the United States that are prepared in conformity with the accounting principles generally accepted in another country for use outside the United States.

    AU sec. 534

    AU sec. 9534

     

     SAS No. 54

    Illegal Acts by Clients
    This section prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The section also provides guidance on the auditor's responsibilities when a possible illegal act is detected.

    AU sec. 317

    AU sec. 9317 

     SAS No. 56 

    Analytical Procedures
    This section provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.

    AU sec. 329

     AU sec. 9329

     SAS No. 57

    Auditing Accounting Estimates
    This section provides guidance to auditors on obtaining and evaluating sufficient appropriate audit evidence to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards.

    AU sec. 342

     AU sec. 9342

     SAS No. 58

    Reports on Audited Financial Statements
    This section explains types of reports, along with examples  and descriptions of circumstances when each is appropriate, issued by an auditor in connection with audits of certain types of historical financial statements.

    AU sec. 508

     AU sec. 9508

     SAS No. 59

    The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 
    This section provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. It details the auditor’s responsibilities, procedures, considerations, communication with those charged with governance, and documentation.

    AU sec. 341

    AU sec. 9341

    SAS No. 62

    Special Reports
    This section applies to special reports.

    AU sec. 623

     AU sec. 9623

     SAS No. 64

    Omnibus Statement on Auditing Standards—1990

    AU sec. 341.12–.13

    AU sec. 508.74

    AU sec. 543.16

     AU sec. 9341

    AU sec. 9508

    AU sec. 9543

    SAS No. 65 

    The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
    This section provides guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.

    AU sec. 322

     

     SAS No. 67

    The Confirmation Process
    This section provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.

    It defines the confirmation process; discusses the relationship of confirmation procedures to the auditor's assessment of audit risk; describes certain factors that affect the reliability of confirmations; provides guidance on performing alternative procedures when responses to confirmation requests are not received; provides guidance on evaluating the results of confirmation procedures; and specifically addresses the confirmation of accounts receivable.

    AU sec. 330

    AU sec. 9330

     SAS No. 69

    The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles
    This section explains the meaning of the phrase present fairly in conformity with generally accepted accounting principles.

    AU sec. 411

     AU sec. 9411

     SAS No. 70

    Service Organizations 
    This section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This section also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.

    AU sec. 324

     AU sec. 9324

     SAS No. 72

    Letters for Underwriters and Certain Other Requesting Parties
    This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties.

    AU sec. 634

    AU sec. 9634

     SAS No. 73

    Using the Work of a Specialist 
    This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.

    AU sec. 336

    AU sec. 9336

     SAS No. 76 

    Amendments to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties

    AU sec. 634.01, .09, .10, and .64

     AU sec. 9634

     SAS No. 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 sec. 341.13

    AU sec. 544.02 and .04

    AU sec. 623.05

    AU sec. 9341




    AU sec. 9623

     SAS No. 79

    Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial Statements 
    This section explains types of reports, along with examples  and descriptions of circumstances when each is appropriate, issued by an auditor in connection with audits of certain types of historical financial statements.

    AU sec. 508

    AU sec. 9508 

    SAS No. 84

    Communications Between Predecessor and Successor Auditors 
    This section establishes guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor.

    AU sec. 315

     

     SAS No. 85

    Management Representations
    This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.

    AU sec. 333

    AU sec. 9333 

    SAS No. 86 

    Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties
    This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties.

    AU sec. 634

     AU sec. 9634

     SAS No. 87

    Restricting the Use of an Auditor's Report
    This section defines general-use and restricted-use reports and outlines guidance applicable to restricting the use of reports issued pursuant to Statements on Auditing Standards.

    AU sec. 532

     

    SAS No. 88 

    Service Organizations and Reporting on Consistency 

    AU sec. 324.03 and .06–.10

    AU sec. 420.07–.11

     AU sec. 9324


    AU sec. 9420

     SAS No. 89

    Audit Adjustments 

    AU sec. 333.06 and .16

    AU sec. 9333

     SAS No. 91

    Federal GAAP Hierarchy 

    AU sec. 411.14.15, and .18

    AU sec. 9411

     SAS No. 92

    Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 
    This section provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities that are made in an entity’s financial statements. It also describes how assertions are classified according to three broad categories that are discussed in AU section 326, Audit Evidence.

    AU sec. 332

     AU sec. 9332

     SAS No. 93

    Omnibus Statement on Auditing Standards—2000

    AU sec. 315.02 and .12

    AU sec. 411.01

    AU sec. 508.08




    AU sec. 9411


    AU sec. 9508

     SAS No. 95

    Generally Accepted Auditing Standards 
    This section describes the 10 general, field work, and reporting standards approved and adopted by the membership of the AICPA. In addition, the section defines interpretive and other auditing publications.

    AU sec. 150

     

     SAS No. 97

    Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles
    This section provides guidance that a reporting accountant should apply when preparing a written report on the application of accounting principles to specified transactions.

    AU sec. 625

    AU sec. 9625

     SAS No. 98

    Omnibus Statement on Auditing Standards—2002

    AU sec. 150.05

    AU sec. 161.02–.03

    AU sec. 324.57–.61

    AU sec. 508.65

    AU sec. 530.03–.05

    AU sec. 560.01

    AU sec. 561.01–.03





    AU sec. 9324


    AU sec. 9508








    AU sec. 9561

     SAS No. 99

    Consideration of Fraud in a Financial Statement Audit
    This section establishes standards and provides guidance to auditors in fulfilling the responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement (AU section 110) as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards.

    AU sec. 316

     

     SAS No. 100
     Interim Financial Information
     AU sec. 722
     

     SAS No. 101

    Auditing Fair Value Measurements and Disclosures
    This section establishes standards and provides guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this section addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements.

    AU sec. 328

     AU sec. 9328

     SAS No. 102

    Defining Professional Requirements in Statements on Auditing Standards  
    This section describes professional requirements in the auditing standards, including unconditional and presumptively mandatory requirements, and the use of explanatory material.

    AU sec. 120

     

     SAS No. 103

    Audit Documentation 

    AU sec. 339

    AU sec. 530

     AU sec. 9339

     SAS No. 104

    Amendment to Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”) 

    AU sec. 230.10

     

     SAS No. 105

    Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards 

    AU sec. 150.02

     

     SAS No. 106

    Audit Evidence 
    This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.

    AU sec. 326

    AU sec. 9326 

     SAS No. 107

    Audit Risk and Materiality in Conducting an Audit 
    This section establishes guidance on the auditor's consideration of audit risk and materiality when performing an audit of financial statements in accordance with generally accepted auditing standards.

    AU sec. 312

    AU sec. 9312 

     SAS No. 108

    Planning and Supervision 
    This section describes the first standard of field work, relating to the planning of the audit and the supervision of any assistants, and provides guidance to the independent auditor conducting an audit in accordance with generally accepted auditing standards on the considerations and activities applicable to planning and supervision.

    AU sec. 311

    AU sec. 9311

     SAS No. 109

    Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement  
    This section describes the second standard of field work, relating to the auditor obtaining a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures. This section also discusses risk assessment procedures and sources of information about the entity and its environment.

    AU sec. 314

     

     SAS No. 110

    Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 
    This section establishes standards and provides guidance on determining overall responses and designing and performing further audit procedures to respond to the assessed risks of material misstatement at the financial statement and relevant assertion levels in a financial statement audit, and on evaluating the sufficiency and appropriateness of the audit evidence obtained. In particular, this section provides guidance about implementing the third standard of field work, which states that the auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit.

    AU sec. 318

     

    SAS No. 111

    Amendment to Statement on Auditing Standards No. 39, Audit Sampling
    This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach.

    AU sec. 350

    AU sec. 9350 

    SAS No. 113

    Omnibus—2006

    AU sec. 150.02 and .04

    AU sec. 316.35 and .46

    AU sec. 328.41

    AU sec. 333.09

    AU sec. 341.02

    AU sec. 342.10 and .13

    AU sec. 560.12











    AU sec. 9341


    AU sec. 9342


    AU sec. 9560

     SAS No. 114

    The Auditor’s Communication With Those Charged With Governance
    This section establishes standards and provides guidance on the auditor’s communication with those charged with governance in relation to an audit of financial statements. It describes the role of communication, legal considerations, those who are charged with governance, management, matters to be communicated, the communication process, and documentation.

    AU sec. 380

     

     SAS No. 115

    Communicating Internal Control Related Matters Identified in an Audit
    This section establishes standards and provides guidance on communicating matters related to an entity’s internal control over financial reporting identified in an audit of financial statements. It is applicable whenever an auditor expresses or disclaims an opinion on financial statements. The section defines the terms deficiency in internal control, significant deficiency, and material weakness; provides guidance on evaluating the severity of deficiencies in internal control identified in an audit of financial statements; and requires the auditor to communicate, in writing, to management and those charged with governance, significant deficiencies and material weaknesses identified in an audit.

    AU sec. 325

    AU sec. 9325 

     SAS No. 116

    Interim Financial Information
    This section establishes standards and provides guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information.

    AU sec. 722

     

     SAS No. 117

    Compliance Audits
    This section is applicable when an auditor is engaged, or required by law or regulation, to perform a compliance audit in accordance with generally accepted auditing standards, the standards for financial audits under Government Auditing Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance.

    AU sec. 801

     

     

     SAS No. 118

    Other Information in Documents Containing Audited Financial Statements
    This section addresses the auditor’s responsibility in relation to other information in documents containing audited financial statements and the auditor’s report thereon.

    AU sec. 550
    AU sec. 551

    AU sec. 9551 

     

     

     SAS No. 119

    Supplementary Information in Relation to the Financial Statements as a Whole
    This section addresses the auditor’s responsibility when engaged to report on whether supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.

     AU sec. 551

    AU sec. 9551 

     

     

     SAS No. 120

    Required Supplementary Information
    This section addresses the auditor’s responsibility with respect to information that a designated accounting standard setter requires to accompany an entity’s basic financial statements (required supplementary information).

     AU sec. 558

     

    SAS No. 121

    Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information
    This section amends paragraph .05 of AU section 722 such that AU section 722 would be applicable when the accountant audited the entity’s latest annual financial statements, and the appointment of another accountant to audit the current year financial statements is not effective prior to the beginning of the period covered by the review.

    AU sec. 722

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    Auditing Standards Board

    Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports fo
    Published on October 29, 2014

    ASB Meeting Materials and Highlights

    Meeting Materials This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
    Published on October 21, 2014

    ASB Meeting Agenda and Materials October 2014

    Meeting Materials October 21-23, 2014 ASB meeting
    Published on October 13, 2014

    Auditing interpretation No. 1 of AU-C section 805

    Guidance Auditing interpretation No. 1, “Auditor of Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
    Published on September 29, 2014

    Auditing interpretation No. 2 of AU-C section 500

    Guidance Auditing interpretation No. 2, “Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 500, Audit Evidence
    Published on September 29, 2014

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
    Published on September 08, 2014

    Statement on Auditing Standards No. 129

    Executive Summary This is a summary of SAS No. 129, Amendment to Statement on Auditing Standards No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended.
    Published on July 23, 2014

    Statements on Auditing Standards

    Overview Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
    Published on July 23, 2014

    Audit and Attest Standards, Including Clarified Standards

    Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
    Published on July 23, 2014

    ASB Meeting Agenda and Materials July 2014

    Article Meeting Date: July 22-24, 2014 Montreal, QC, Canada Hotel Omni Mont-Royal 1050 Sherbrooke Street West Montreal, QC, Canada Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc.
    Published on July 14, 2014

    Auditing interpretation no. 3 of AU-C section 500

    Guidance Auditing interpretation No. 3, "Auditor of Participating Employer in a Governmental Agent Multiple-Employer Pension Plan," of AU-C section 500, Audit Evidence
    Published on June 26, 2014

    Auditing interpretation No. 2 of AU-C section 500

    Guidance Auditor interpretation No. 2, "Auditor of Governmental Agent Multiple-Employer Pension Plan," of AU-C section 805, Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
    Published on June 26, 2014

    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on June 26, 2014

    ASB Meeting Agenda and Materials May 2014

    Article Meeting Date: May 13-15, 2014 Coronado, CA The Wynn Las Vegas and Encore Hotel 3131 Las Vegas Blvd. South Las Vegas, NV  89109 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc.
    Published on May 14, 2014

    Auditing interpretation No. 1 of AU-C section 600

    Guidance Auditing interpretation No. 1, “Auditor of Participating Employer in a Governmental Pension Plan,” of AU-C section 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
    Published on April 22, 2014

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