Audit & Attest Standards

Audit and Attest Standards, Including Clarified Standards 


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This section includes the following authoritative AICPA literature and related interpretations as of June 1, 2016.

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The following standards have been superseded but are available for historical purposes only.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

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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 appl
    Published on July 18, 2017

    ASB Meeting Agenda and Materials July 2017

    Meeting Materials Meeting Date: July 17-20, 2017 Denver, CO The Inverness Hotel and Conference Center 200 Inverness Drive West Englewood, CO  80112 Please visit the hotel website for more information regarding this hotel, such as amenities, restauran
    Published on July 18, 2017

    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 June 29, 2017

    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 June 09, 2017

    Attest interpretation no. 4 of AT-C section 105

    Guidance Attest interpretation no. 4, Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards, of AT-C section 105, Concepts Common to All Attestation Engagements
    Published on May 23, 2017

    Recently Issued Attest Interpretations

    Guidance Find recently issued interpretations of AT standards
    Published on May 23, 2017

    ASB Meeting Agenda and Materials May 2015

    Meeting Materials Meeting Date: May 12-15, 2015 Baltimore, MD Hilton Baltimore 401 W. Pratt Street Baltimore, MD  21201 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can
    Published on May 12, 2017

    ASB Meeting Agenda and Materials May 2017

    Meeting Materials Meeting Date: May 15-18, 2017 Chicago, IL Kimpton Hotel Monaco Chicago 225 North Wabash Avenue Chicago, IL 60601 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You
    Published on May 05, 2017

    SAS No. 132

    Guidance SAS No. 132 addresses the auditor’s responsibilities in the audit of financial statements relating to the entity’s ability to continue as a going concern and the implications for the auditor’s report. SAS No. 130 supersedes SAS No. 126 of the same title and amends AU-C section 800 and AU-C section
    Published on February 22, 2017

    ASB Meeting Agenda and Materials February 2017

    Article Meeting Date:  February 22, 2017 Place:  Via Conference Call Time:  9:00am - 12 noon (Eastern Time Zone) Meeting dial in information will be sent to registrants   Agenda Agenda Item 1 - Auditor Reporting on ERISA Plan Financial Statem
    Published on February 14, 2017

    AU-C section 940

    Professional Standards This section establishes requirements and provides guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit).
    Published on February 14, 2017

    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 February 14, 2017

    AU-C section 930

    Professional Standards This section addresses the auditor’s responsibilities when engaged to review interim financial information under the conditions specified in this section.
    Published on February 14, 2017

    AU-C section 925

    Professional Standards This section addresses the auditor’s responsibilities in connection with financial statements of a nonissuer included or incorporated by reference in a registration statement filed with the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933, as amended.
    Published on February 14, 2017

    AU-C section 920

    Professional Standards This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the 1933 Act) (for
    Published on February 14, 2017

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