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, 2015.

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    The following standards have been superseded but are available for historical purposes only.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

      Summaries of Recently Issued AICPA Standards 

      SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements

      SAS No. 130
      , An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements 

      Auditing Interpretations

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      Auditing Standards Board

      Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports fo
      Published on February 02, 2016

      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 January 27, 2016

      Statement on Auditing Standards No. 131

      Executive Summary This is a summary of SAS No. 131, Amendment to SAS No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements.
      Published on January 26, 2016

      Audit and Attest Standards, Including Clarified Standards

      Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
      Published on January 14, 2016

      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 January 14, 2016

      Audit Standards Board Members Biographies

      Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
      Published on January 14, 2016

      ASB Meeting Agenda and Materials January 2016

      Meeting Materials ASB Meeting Agenda and Materials January 2016 at the Ritz Carlton, Sarasota FL
      Published on January 11, 2016

      Statements on Auditing Standards

      Overview 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 January 11, 2016

      ASB Meeting Agenda and Materials December 2015

      Article Meeting Date: December 16, 2015 Place: Via Conference Call Time: 9:30am - 12:00 noon (Eastern Time Zone) Meeting dial in information will be sent to registrants Agenda Agenda Item #1 - Amendment to AU-C 700  Discussion Memoran
      Published on December 04, 2015

      ASB Meeting Agenda and Materials November 2015

      Meeting Materials Meeting Date: November 23, 2015 Place: Via Conference Call Time: 1:00pm - 5:00pm (Eastern Time Zone) Meeting dial in information will be sent to registrants Agenda Agenda Item #1 - Attestation Standards Discussion Memorandum
      Published on November 16, 2015

      Auditing interpretation no. 2 of AU-C section 700

      Guidance Auditing interpretation no. 2, “Sustainability Financial Statements Under Federal Financial Accounting Standards—Auditor Reporting,” of AU-C section 700, Forming an Opinion and Reporting on Financial Statements
      Published on October 27, 2015

      Statement on Auditing Standards No. 130

      Executive Summary This is a summary of SAS No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements.
      Published on October 23, 2015

      Statements on Quality Control Standards

      Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. St
      Published on October 15, 2015

      Statements on Standards for Attestation Engagements

      Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
      Published on October 15, 2015

      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 October 14, 2015

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