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. 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

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

AU section 9420

Professional Standards:  This section contains auditing interpretations of AU section 420.
Published on October 02, 2012

AU section 431

Professional Standards:  This section describes the third standard of reporting, which states that when the auditor determines that informative disclosures are not reasonably adequate, the auditor must so state in the auditor’s report.
Published on October 02, 2012

AU section 504

Professional Standards:  This section defines association as it is used in the fourth standard of reporting and provides guidance to accountants engaged to audit financial statements in accordance with generally accepted auditing standards.
Published on October 02, 2012

AU section 9561

Professional Standards:  This section includes interpretations of  AU section 561.
Published on October 02, 2012

AU section 558

Professional Standards:  This section provides guidance applicable to an auditor who is required to report on supplementary information required by the Financial Accounting Standards Board, the Governmental Accounting Standards Board,  or the Federal Accounting Standards Advisory Board.
Published on October 02, 2012

AU section 9504

Professional Standards:  This section includes interpretations of  AU section 504.
Published on October 02, 2012

AU section 622

Professional Standards:  This section has been withdrawn.
Published on October 02, 2012

AU Section 110

Professional Standards:  This section describes the responsibilities and functions of the independent auditor. The section also includes distinction between the responsibilities of the auditor and management and the professional qualifications required by the independent auditor.
Published on October 02, 2012

AU section 558A

Professional Standards:  This section provides the independent auditor with guidance on the nature of procedures to be applied to supplementary information required by the FASB, GASB, or FASAB and describes the circumstances that would require the auditor to report such information.
Published on October 13, 2011

AU section 508

Professional Standards:  This section explains types of reports, along with examples  and descriptions of circumstances when each is appropriate, issued by an auditor in connection with audits of certain types of historical financial statements.
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