SAS Nos. 122124
Executive Summary:
This is a summary of the publication that includes SAS No. 122, Statements on Auditing Standards: Clarification and Recodification; SAS No. 123, Omnibus Statement on Auditing Standards--2011; and SAS No. 124, Financial Statements Prepared in Accordance With a...
Published on October 11, 2011
SAS No. 127
Executive Summary:
This is an executive summary of SAS No. 127, Omnibus Statement on Auditing Standards - 2013
Published on December 28, 2012
SAS No. 125
Executive Summary:
This is a summary of the publication that includes SAS No. 125, Alert That Restricts the Use of the Auditor's Written Communication
Published on December 22, 2011
SAS No. 126
Executive Summary:
This is a summary of the publication that includes SAS No. 126, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted
Published on July 02, 2012
AU section 161
Professional Standards:
This section describes the relationship between generally accepted auditing standards and quality control standards.
Published on October 02, 2012
AU section 201
Professional Standards:
This section describes the nature of the general standards.
Published on October 02, 2012
AU section 314
Professional Standards:
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,
Published on October 02, 2012
AU section 711
Professional Standards:
This section explains filing under federal securities statutes.
Published on October 02, 2012
AU section 210
Professional Standards:
This section describes the formal education and experience required by the auditor.
Published on October 02, 2012
AU section 315
Professional Standards:
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.
Published on October 02, 2012
AU section 339
Professional Standards:
This section establishes standards and provides guidance on audit documentation. It details the form, content, and extent of audit documentation and discusses procedures for departures from the Statements on Auditing Standards and revisions to audit documentation after the date of the auditor’s report. The section also describes the ownership and
Published on October 02, 2012
AU section 9711
Professional Standards:
This section includes all of the interpretations of AU section 711.
Published on October 02, 2012
AU section 220
Professional Standards:
This section describes how the auditor must maintain independence in all matters relating to the audit.
Published on October 02, 2012
AU section 316
Professional Standards:
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
Published on October 02, 2012
AU section 326
Professional Standards:
This section provides guidance about concepts underlying the third standard of field work and defines audit evidence and relevant assertions (including discussion of the use of relevant assertions in assessing risks and designing appropriate further audit procedures); discusses qualitative aspects that the auditor considers in determining the sufficiency and appropriateness
Published on October 02, 2012