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, 2014.

    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    The following standards have been superseded but are available for historical purposes only.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.

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      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 November 25, 2014

      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 18, 2014

      AU-C section 935

      Professional Standards This section addresses the application of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements.
      Published on November 18, 2014

      AU-C section 930

      Professional Standards This section addresses the auditor’s responsibilities when engaged to review interim financial information under the conditions specified in this section.
      Published on November 18, 2014

      AU-C section 925

      Professional Standards This section addresses the auditor’s responsibilities in connection with financial statements of a nonissuer included or incorporated by reference in a registration statement filed with the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933, as amended.
      Published on November 18, 2014

      AU-C section 920

      Professional Standards This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the 1933 Act) (for
      Published on November 18, 2014

      AU-C section 915

      Professional Standards This section addresses the reporting accountant’s responsibilities when requested to issue a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction or the type of report that may be issued on a specific entity’s financial statements.
      Published on November 18, 2014

      AU-C section 910

      Professional Standards This section addresses circumstances in which an auditor practicing in the United States is engaged to report on financial statements that have been prepared in accordance with a financial reporting framework generally accepted in another country not adopted by a body designated by the Council of the AICPA (Council) to
      Published on November 18, 2014

      AU-C section 905

      Professional Standards This section addresses the auditor’s responsibility, when required or the auditor decides, to include in the auditor’s report or other written communication issued by the auditor in connection with an engagement conducted in accordance with generally accepted auditing standards (GAAS) (hereinafter referred to in this section as auditor’s written communication)
      Published on November 18, 2014

      AU-C section 810

      Professional Standards This section addresses the auditor’s responsibilities relating to an engagement to report separately on summary financial statements derived from financial statements audited in accordance with generally accepted auditing standards (GAAS) by the same auditor.
      Published on November 18, 2014

      AU-C section 806

      Professional Standards This section addresses the auditor’s responsibility when the auditor is requested to report on an entity’s compliance with aspects of contractual agreements or regulatory requirements, insofar as they relate to accounting matters, in connection with an audit of financial statements (referred to hereinafter as a report on compliance).
      Published on November 18, 2014

      AU-C Section 9805

      Professional Standards Auditor of Governmental Cost-Sharing Multiple-Employer Pension Plan
      Published on November 18, 2014

      AU-C section 805

      Professional Standards This section addresses special considerations in the application of AU-C sections 200-700 to an audit of a single financial statement or of a specific element, account, or item of a financial statement.
      Published on November 18, 2014

      AU-C section 800

      Professional Standards This section addresses special considerations in the application of AU-C sections 200-700 to an audit of financial statements prepared in accordance with a special purpose framework, which is a cash, tax, regulatory, or contractual basis of accounting.
      Published on November 18, 2014

      AU-C section 730

      Professional Standards This section addresses the auditor’s responsibility with respect to information that a designated accounting standards setter requires to accompany an entity’s basic financial statements (hereinafter referred to as required supplementary information).
      Published on November 18, 2014

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