Clarified Statements on Auditing Standards
Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
Published on October 22, 2016
Audit and Attest Standards, Including Clarified Standards
Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
Published on October 21, 2016
Auditing Standards Board
The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance an
Published on October 16, 2016
ASB Meeting Agenda and Materials October 2016
Meeting Date: October 17-20, 2016
Grand Hyatt Atlanta
3300 Peachtree Rd, NE
Atlanta, GA 30305
Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can
Published on October 14, 2016
Statements on Auditing Standards
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 September 21, 2016
ASB Meeting Agenda and Materials August 2016
Meeting Date: August 1-4, 2016
Milwaukee Marriott Downtown Hotel
323 East Wisconsin Avenue
Milwaukee, WI 53202
Please visit the hotel website for more information regarding this hotel, such as amenities, restauran
Published on September 03, 2016
SSAE No. 18
SSAE No. 18 supersedes all outstanding SSAEs except for 1) c
hapter 7, “Management’s Discussion and Analysis,” of SSAE No. 10, Attestation Standards: Revision and Recodification (AICPA, Professional Standards, AT sec. 701), and 2) SSAE No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its
Published on August 23, 2016
Recently Issued Attest Interpretations
Find recently issued interpretations of AT standards
Published on August 16, 2016
Statements on Standards for Attestation Engagements
Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.
View additional resources and guidance.
Published on August 16, 2016
AU-C section 9570
This section contains interpretations of AU-C section 570, Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern: Auditing.
Published on August 12, 2016
Audit Standards Board Members Biographies
The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on August 06, 2016
ASB Meeting Materials and Highlights
This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
Published on August 04, 2016
ASB Observer Registration Form
Please complete and submit this brief form to ensure space for you at the meeting. You will receive a confirmation email shortly.
Contact Sherry Hazel with any questions at 212-596-6032 or email firstname.lastname@example.org.
Published on June 30, 2016
ASB Meeting Agenda and Materials May 2016
Meeting Date: May 24-26, 2016
Park City, UT
Westgate Park City Resort
3000 Canyons Resort Drive
Park City, UT 84098
Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directi
Published on May 17, 2016
SAS No. 130
SAS No. 130 establishes requirements and provide guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit).
Published on April 05, 2016