Audit & Attest Standards

Audit and Attest Standards, Including Clarified Standards 


Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.

This section includes the following authoritative AICPA literature and related interpretations as of June 1, 2016.

The standards are applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted according to the PCAOB standards).
The following standards have been superseded but are available for historical purposes only.

View additional resources and guidance.

    Recently Issued AICPA Standards 

    SSAE No. 18, Attestation Standards: Clarification and Recodification

    SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements

    SAS No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements 

    Auditing Interpretations

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    Audit Standards Board Members Biographies

    Article 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 November 30, 2016

    Auditing Standards Board

    Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performanc
    Published on November 30, 2016

    ASB Meeting Agenda and Materials January 2017

    Meeting Materials Meeting Date: January 9-12, 2017 Fort Lauderdale, FL The Ritz Carlton, Ft. Lauderdale 1 North Fort Lauderdale Beach Boulevard Ft. Lauderdale, FL  33304 Please visit the hotel website for more information regarding this hotel, such as am
    Published on November 22, 2016

    Statements on Quality Control Standards

    Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.
    Published on November 04, 2016

    Clarified Statements on Auditing Standards

    Professional 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 November 04, 2016

    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 November 04, 2016

    AT-C section 9215

    Professional Standards Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215.
    Published on November 04, 2016

    AT-C section 9205

    Professional Standards Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215.
    Published on November 04, 2016

    AT-C section 9105

    Professional Standards Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105.
    Published on November 04, 2016

    Statements on Standards for Attestation Engagements

    Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
    Published on October 28, 2016

    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 27, 2016

    AU-C section 940

    Professional Standards This section establishes requirements and provides 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 October 25, 2016

    AU-C section 700A

    Professional Standards This section addresses the auditor's responsibility to form an opinion on the financial statements. It also addresses the form and content of the auditor's report issued as a result of an audit of financial statements.
    Published on October 25, 2016

    AT-C section 395

    Professional Standards This section sets forth attestation standards and provides guidance to a practitioner concerning the performance of an attest engagement with respect to management's discussion and analysis (MD&A) prepared pursuant to the rules and regulations adopted by the Securities and Exchange Commission (SEC), which are presented in annual reports to shareholders
    Published on October 25, 2016

    AT-C section 320

    Professional Standards This section contains performance and reporting requirements and application guidance for a service auditor examining controls at organizations that provide services to user entities when those controls are likely to be relevant to user entities' internal control over financial reporting. It complements AU-C section 402, Audit Considerations Relating to an
    Published on October 25, 2016

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