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    SAS No. 117 Compliance Audits

    Report The Auditing Standards Board [ASB] has released SAS No. 117 [AU Section 801], entitled Compliance Audits. The guidance in SAS No. 117 replaces the guidance in SAS No. 74, entitled Compliance Auditing Considerations in Audits of Governmental...
    Published on August 03, 2014

    SAS No. 124 Auditing Financial Statements Prepared In Accordance With a Reporting Framework Generally Accepted In Anothe...

    Report On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB...
    Published on August 03, 2014

    SAS No. 125 New Restricted-Use Communications Guidance

    Report On December 27, 2011, the Auditing Standards Board [ASB] released SAS No. 125, entitled Alert That Restricts the Use of the Auditor’s Written Communication
    Published on August 03, 2014

    SAS No. 122 Clarification and Recodification of U.S. Auditing Standards

    Report On October 5, 2011, the Auditing Standards Board [ASB] released a trio of Statements on Auditing Standards [SASs], where one of those documents represents the “Super SAS” that serves to both recodify U.S. generally accepted auditing standards and enhance convergence with International Standards on Auditing [ISAs], as those standards are
    Published on August 03, 2014

    SAS No. 127 2013 Omnibus Statement on Auditing Standards

    Report In January 2013, the Auditing Standards Board [ASB] issued SAS No. 127 The guidance in SAS No. 127 amends the auditing technical literature in AU-C section 600 and AU-C section 800
    Published on August 03, 2014

    SAS No. 128 (AU-C Section 610) Using the Work of Internal Auditors

    News The issuance of SAS No. 128 will culminate the ASB clarity project in that, now, all of the auditing technical literature has been rewritten in the clarified format
    Published on May 29, 2014

    SAS 123 Omnibus Statement on Auditing Standards 2011

    Report On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB...
    Published on August 03, 2014

    SAS No. 115 Audit Risk Alert Guidance

    Report ...following approval by the Audit and Attest Standards Staff, has released some implementation guidance that should be very helpful to practitioners in their efforts to appropriately-implement the new SAS No. 115, control deficiency evaluation and communication requirements
    Published on August 03, 2014

    SAS No. 126 Going Concern Issues in Financial Statement Audits

    Report On June 28, 2012, the Auditing Standards Board [ASB] released Statement on Auditing Standard [SAS] No. 126, entitled The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern [Redrafted
    Published on August 03, 2014

    SAS No. 128 AU-C Section 610 Using the Work of Internal Auditors

    Report The issuance of SAS No. 128 culminates the ASB clarity project in that, now, all of the auditing technical literature has been rewritten in the clarified format. The revised AU-C section 610...
    Published on August 04, 2014

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