Audit & Attest Standards

Statements on Auditing Standards 


Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.

View additional resources and guidance.

The following pre-clarity Statements on Auditing Standards (SASs) are archived for reference purposes only.

To address concerns over the clarity, length, and complexity of its standards, the Auditing Standards Board established clarity drafting conventions and redrafted all its SASs in accordance with those conventions. As of February 2014, this effort is complete. SAS Nos. 122–127 and SAS No. 128 are effective for audits of financial statements for periods ending on or after December 15, 2012, and December 15, 2014, respectively. Please refer to the clarified Statements on Auditing Standards for current guidance.

As part of the clarification of the SASs, the AU section numbers as designated by SAS Nos. 1–121 were recodified and "AU-C" was selected as an identifier in order to avoid confusion with references to superseded "AU" sections. Superseded “AU” sections were deleted from AICPA Professional Standards in December 2013, by which time substantially all engagements for which the “AU” sections were still effective were expected to be completed. Consult AU-C exhibit A for a list that cross-references AU sections to AU-C sections.


 Original 
Standard
No.

Title & synopsis   

Section in
Professional
Standards 

Interpretations (if applicable)

SAS No. 1

 

Responsibilities and Functions of the Independent Auditor
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.

AU sec. 110

 

 

Nature of the General Standards
This section describes the nature of the general standards.

AU sec. 201

 

 

Training and Proficiency of the Independent Auditor
This section describes the formal education and experience required by the auditor.

AU sec. 210

 

 

Independence
This section describes how the auditor must maintain independence in all matters relating to the audit.

AU sec. 220

 

 

Due Professional Care in the Performance of Work 
This section describes how the auditor must exercise due professional care in the performance of the audit and the preparation of the report. The section also requires that the auditor exercise professional skepticism and have reasonable assurance that the financial statements are free of material misstatement.

AU sec. 230

 

 

Inventories 
This section provides guidelines for the independent auditor in observing inventories. It also discusses inventories held in public warehouses and the effect of inventories on the auditor’s report.

AU sec. 331

AU sec. 9331

 

Adherence to Generally Accepted Accounting Principles 
This section describes the first standard of reporting, which states that the auditor must state in the auditor’s report whether the financial statements are presented in accordance with generally accepted accounting principles. 

AU sec. 410

AU sec. 9410

 

Consistency of Application of Generally Accepted Accounting Principles
This section describes the second standard of reporting, which states that the auditor must identify in the auditor’s report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period. The section describes accounting changes that affect consistency, changes that do not affect consistency, periods to which consistency standards relate, and first year audits.

AU sec. 420

 AU sec. 9420

 

Dating of the Independent Auditor's Report 
This section describes how an independent auditor should determine the dating of his or her report, including the effect of subsequent events on the date of the report.

AU sec. 530

 

 

Part of Audit Performed by Other Independent Auditors
This section provides guidance applicable to professional judgments an independent auditor makes regarding the work and reports of other independent auditors on financial statements.

AU sec. 543

 AU sec. 9543

 

Lack of Conformity With Generally Accepted Accounting Principles
This section concerns financial statements of regulated companies that do not conform with generally accepted accounting principles.

AU sec. 544

 AU sec. 9544

 

Subsequent Events
This section addresses events occurring subsequent to the balance-sheet date but prior to the issuance of the financial statements that require adjustment or disclosure in the statements.
 

AU sec. 560

 AU sec. 9560

 

Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
This section describes procedures applicable to an auditor who, subsequent to the date of a report on audited financial statements, becomes aware of facts existing at the date of the report that might have affected the report.

AU sec. 561

 AU sec. 9561

 

Public Warehouses-Controls and Auditing Procedures for Goods Held
This section discusses controls of a public warehouse, the procedures of its independent auditor with respect to goods in the warehouse's custody, and auditing procedures performed by the independent auditor of the owner of goods in the warehouse.

AU sec. 901

 

 SAS No. 12

Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
This section provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself or herself as to the financial accounting and reporting for such matters when he or she is performing an audit in accordance with generally accepted auditing standards.

AU sec. 337

AU sec. 337A

AU sec. 337B

AU sec. 337C

 AU sec. 9337

SAS No. 25 

The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
This section describes the relationship between generally accepted auditing standards and quality control standards.

AU sec. 161

 

 SAS No. 26

Association With Financial Statements
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.
 

AU sec. 504

 AU sec. 9504

 SAS No. 32

Adequacy of Disclosure in Financial Statements
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.
 

AU sec. 431

 

 SAS No. 37

Filings Under Federal Securities Statutes 
This section explains filing under federal securities statutes.
 

AU sec. 711

AU sec. 9711

 SAS No. 39

Audit Sampling
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.

AU sec. 350

AU sec. 9350

 SAS No. 42

Reporting on Condensed Financial Statements and Selected Financial Data
This section provides guidance applicable to an auditor who is engaged to report on condensed financial statements or selected financial data prepared by a client.

AU sec. 552

 

SAS No. 43

Omnibus Statement on Auditing Standards

AU sec. 331.14

AU sec. 350.47

AU sec. 901.01, .24, and .28

 

 SAS No. 45

Related Parties
This section provides guidance on procedures that should be considered by the auditor when he is performing an audit of financial statements in accordance with generally accepted auditing standards to identify related party relationships and transactions and to satisfy himself concerning the required financial statement accounting and disclosure.

AU sec. 334

 AU sec. 9334

 SAS No. 46

Consideration of Omitted Procedures After the Report Date
This section provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the time of the audit in the circumstances then existing were omitted from his audit of the financial statements, but there is no indication that those financial statements are not fairly presented in conformity with generally accepted accounting principles or with another comprehensive basis of accounting.

AU sec. 390

 

 SAS No. 50

Reports on the Application of Accounting Principles
This section provides guidance that a reporting accountant should apply when preparing a written report on the application of accounting principles to specified transactions. 
 

AU sec. 625

AU sec. 9625 

 SAS No. 51

Reporting on Financial Statements Prepared for Use in Other Countries
This section provides guidance applicable to reports on financial statements of a company in the United States that are prepared in conformity with the accounting principles generally accepted in another country for use outside the United States.

AU sec. 534

AU sec. 9534

 

 SAS No. 54

Illegal Acts by Clients
This section prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The section also provides guidance on the auditor's responsibilities when a possible illegal act is detected.

AU sec. 317

AU sec. 9317 

 SAS No. 56 

Analytical Procedures
This section provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.

AU sec. 329

 AU sec. 9329

 SAS No. 57

Auditing Accounting Estimates
This section provides guidance to auditors on obtaining and evaluating sufficient appropriate audit evidence to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards.

AU sec. 342

 AU sec. 9342

 SAS No. 58

Reports on Audited Financial Statements
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.

AU sec. 508

 AU sec. 9508

 SAS No. 59

The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 
This section provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. It details the auditor’s responsibilities, procedures, considerations, communication with those charged with governance, and documentation.

AU sec. 341

AU sec. 9341

SAS No. 62

Special Reports
This section applies to special reports.

AU sec. 623

 AU sec. 9623

 SAS No. 64

Omnibus Statement on Auditing Standards—1990

AU sec. 341.12–.13

AU sec. 508.74

AU sec. 543.16

 AU sec. 9341

AU sec. 9508

AU sec. 9543

SAS No. 65 

The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
This section provides guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.

AU sec. 322

 

 SAS No. 67

The Confirmation Process
This section provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.

It defines the confirmation process; discusses the relationship of confirmation procedures to the auditor's assessment of audit risk; describes certain factors that affect the reliability of confirmations; provides guidance on performing alternative procedures when responses to confirmation requests are not received; provides guidance on evaluating the results of confirmation procedures; and specifically addresses the confirmation of accounts receivable.

AU sec. 330

AU sec. 9330

 SAS No. 69

The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles
This section explains the meaning of the phrase present fairly in conformity with generally accepted accounting principles.

AU sec. 411

 AU sec. 9411

 SAS No. 70

Service Organizations 
This section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This section also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.

AU sec. 324

 AU sec. 9324

 SAS No. 72

Letters for Underwriters and Certain Other Requesting Parties
This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties.

AU sec. 634

AU sec. 9634

 SAS No. 73

Using the Work of a Specialist 
This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.

AU sec. 336

AU sec. 9336

 SAS No. 76 

Amendments to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties

AU sec. 634.01, .09, .10, and .64

 AU sec. 9634

 SAS No. 77

Amendments to Statements on Auditing Standards No. 22, Planning and Supervision, No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, and No. 62, Special Reports  

AU sec. 341.13

AU sec. 544.02 and .04

AU sec. 623.05

AU sec. 9341




AU sec. 9623

 SAS No. 79

Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial Statements 
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.

AU sec. 508

AU sec. 9508 

SAS No. 84

Communications Between Predecessor and Successor Auditors 
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.

AU sec. 315

 

 SAS No. 85

Management Representations
This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.

AU sec. 333

AU sec. 9333 

SAS No. 86 

Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties
This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties.

AU sec. 634

 AU sec. 9634

 SAS No. 87

Restricting the Use of an Auditor's Report
This section defines general-use and restricted-use reports and outlines guidance applicable to restricting the use of reports issued pursuant to Statements on Auditing Standards.

AU sec. 532

 

SAS No. 88 

Service Organizations and Reporting on Consistency 

AU sec. 324.03 and .06–.10

AU sec. 420.07–.11

 AU sec. 9324


AU sec. 9420

 SAS No. 89

Audit Adjustments 

AU sec. 333.06 and .16

AU sec. 9333

 SAS No. 91

Federal GAAP Hierarchy 

AU sec. 411.14.15, and .18

AU sec. 9411

 SAS No. 92

Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 
This section provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities that are made in an entity’s financial statements. It also describes how assertions are classified according to three broad categories that are discussed in AU section 326, Audit Evidence.

AU sec. 332

 AU sec. 9332

 SAS No. 93

Omnibus Statement on Auditing Standards—2000

AU sec. 315.02 and .12

AU sec. 411.01

AU sec. 508.08




AU sec. 9411


AU sec. 9508

 SAS No. 95

Generally Accepted Auditing Standards 
This section describes the 10 general, field work, and reporting standards approved and adopted by the membership of the AICPA. In addition, the section defines interpretive and other auditing publications.

AU sec. 150

 

 SAS No. 97

Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles
This section provides guidance that a reporting accountant should apply when preparing a written report on the application of accounting principles to specified transactions.

AU sec. 625

AU sec. 9625

 SAS No. 98

Omnibus Statement on Auditing Standards—2002

AU sec. 150.05

AU sec. 161.02–.03

AU sec. 324.57–.61

AU sec. 508.65

AU sec. 530.03–.05

AU sec. 560.01

AU sec. 561.01–.03





AU sec. 9324


AU sec. 9508








AU sec. 9561

 SAS No. 99

Consideration of Fraud in a Financial Statement Audit
This section establishes standards and provides guidance to auditors in fulfilling the responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement (AU section 110) as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards.

AU sec. 316

 

 SAS No. 100
 Interim Financial Information
 AU sec. 722
 

 SAS No. 101

Auditing Fair Value Measurements and Disclosures
This section establishes standards and provides guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this section addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements.

AU sec. 328

 AU sec. 9328

 SAS No. 102

Defining Professional Requirements in Statements on Auditing Standards  
This section describes professional requirements in the auditing standards, including unconditional and presumptively mandatory requirements, and the use of explanatory material.

AU sec. 120

 

 SAS No. 103

Audit Documentation 

AU sec. 339

AU sec. 530

 AU sec. 9339

 SAS No. 104

Amendment to Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”) 

AU sec. 230.10

 

 SAS No. 105

Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards 

AU sec. 150.02

 

 SAS No. 106

Audit Evidence 
This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.

AU sec. 326

AU sec. 9326 

 SAS No. 107

Audit Risk and Materiality in Conducting an Audit 
This section establishes guidance on the auditor's consideration of audit risk and materiality when performing an audit of financial statements in accordance with generally accepted auditing standards.

AU sec. 312

AU sec. 9312 

 SAS No. 108

Planning and Supervision 
This section describes the first standard of field work, relating to the planning of the audit and the supervision of any assistants, and provides guidance to the independent auditor conducting an audit in accordance with generally accepted auditing standards on the considerations and activities applicable to planning and supervision.

AU sec. 311

AU sec. 9311

 SAS No. 109

Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement  
This section describes the second standard of field work, relating to the auditor obtaining a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures. This section also discusses risk assessment procedures and sources of information about the entity and its environment.

AU sec. 314

 

 SAS No. 110

Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 
This section establishes standards and provides guidance on determining overall responses and designing and performing further audit procedures to respond to the assessed risks of material misstatement at the financial statement and relevant assertion levels in a financial statement audit, and on evaluating the sufficiency and appropriateness of the audit evidence obtained. In particular, this section provides guidance about implementing the third standard of field work, which states that the auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit.

AU sec. 318

 

SAS No. 111

Amendment to Statement on Auditing Standards No. 39, Audit Sampling
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.

AU sec. 350

AU sec. 9350 

SAS No. 113

Omnibus—2006

AU sec. 150.02 and .04

AU sec. 316.35 and .46

AU sec. 328.41

AU sec. 333.09

AU sec. 341.02

AU sec. 342.10 and .13

AU sec. 560.12











AU sec. 9341


AU sec. 9342


AU sec. 9560

 SAS No. 114

The Auditor’s Communication With Those Charged With Governance
This section establishes standards and provides guidance on the auditor’s communication with those charged with governance in relation to an audit of financial statements. It describes the role of communication, legal considerations, those who are charged with governance, management, matters to be communicated, the communication process, and documentation.

AU sec. 380

 

 SAS No. 115

Communicating Internal Control Related Matters Identified in an Audit
This section establishes standards and provides guidance on communicating matters related to an entity’s internal control over financial reporting identified in an audit of financial statements. It is applicable whenever an auditor expresses or disclaims an opinion on financial statements. The section defines the terms deficiency in internal control, significant deficiency, and material weakness; provides guidance on evaluating the severity of deficiencies in internal control identified in an audit of financial statements; and requires the auditor to communicate, in writing, to management and those charged with governance, significant deficiencies and material weaknesses identified in an audit.

AU sec. 325

AU sec. 9325 

 SAS No. 116

Interim Financial Information
This section establishes standards and provides guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information.

AU sec. 722

 

 SAS No. 117

Compliance Audits
This section is applicable when an auditor is engaged, or required by law or regulation, to perform a compliance audit in accordance with generally accepted auditing standards, the standards for financial audits under Government Auditing Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance.

AU sec. 801

 

 

 SAS No. 118

Other Information in Documents Containing Audited Financial Statements
This section addresses the auditor’s responsibility in relation to other information in documents containing audited financial statements and the auditor’s report thereon.

AU sec. 550
AU sec. 551

AU sec. 9551 

 

 

 SAS No. 119

Supplementary Information in Relation to the Financial Statements as a Whole
This section addresses the auditor’s responsibility when engaged to report on whether supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.

 AU sec. 551

AU sec. 9551 

 

 

 SAS No. 120

Required Supplementary Information
This section addresses the auditor’s responsibility with respect to information that a designated accounting standard setter requires to accompany an entity’s basic financial statements (required supplementary information).

 AU sec. 558

 

SAS No. 121

Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information
This section amends paragraph .05 of AU section 722 such that AU section 722 would be applicable when the accountant audited the entity’s latest annual financial statements, and the appointment of another accountant to audit the current year financial statements is not effective prior to the beginning of the period covered by the review.

AU sec. 722

Recently Issued AICPA SASs and Interpretations 

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

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

Audit Interpretations

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ASB Meeting Agenda and Materials May 2016

Meeting Materials Meeting Date:  May 24-26, 2016 Park City, UT Westgate Park City Resort 3000 Canyons Resort Drive Park City, UT  84098 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directi
Published on May 16, 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 April 11, 2016

Auditing interpretation no. 3 of AU-C section 700

Guidance Auditing interpretation No. 3, "Reporting on Audits Conducted in Accordance With Auditing Standards Generally Accepted in the United States of America and International Standards on Auditing," of AU-C section 700, Forming an Opinion and Reporting on Financial Statements
Published on April 05, 2016

SAS No. 130

Guidance SAS No. 130 establishes requirements and provide 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 April 05, 2016

SSAE No. 18

Clarified Standard SSAE No. 18 supersedes all outstanding SSAEs except for 1) c hapter 7, “Management’s Discussion and Analysis,” of SSAE No. 10, Attestation Standards: Revision and Recodification (AICPA, Professional Standards, AT sec. 701), and 2) SSAE No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its
Published on April 05, 2016

SAS No. 131

Clarified Standard When conducting an audit for an entity whose audit is not within the jurisdiction of the PCAOB in accordance with the auditing standards of the PCOAB, the auditor is required to also conduct the audit in accordance with GAAS. SAS No. 131 amends AU-C section 700 to provide requirements and
Published on April 05, 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 April 05, 2016

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 April 05, 2016

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 an
Published on February 22, 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

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  Discus
Published on December 04, 2015

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