AU section 350
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
Published on October 02, 2012
AU-C section 530
...auditor has decided to use audit sampling in performing audit procedures. It addresses the auditor’s use of statistical and nonstatistical sampling when designing and selecting the audit sample, performing tests of controls and tests of details, and evaluating the results from the sample
Published on October 03, 2012
Clarified Statements on Auditing 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 January 15, 2013
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 May 28, 2013
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