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, 2014.

    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    The following standards have been superseded but are available for historical purposes only.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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      ASB Meeting Agenda and Materials October 2015

      Meeting Materials Meeting Date: October 13-15, 2015 New Orleans, LA Hilton New Orleans St. Charles Hotel 333 St. Charles Avenue New Orleans, LA  70130 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions,
      Published on August 31, 2015

      ASB Observer Registration Form

      Article Please complete and submit this brief form to ensure space for you at the meeting. You will receive a confirmation email shortly.  Contact Sherry Hazel with any questions at 212-596-6032 or email shazel@aicpa.org. PGlmcmFtZSBzdHlsZT0iYm9yZGVyLXRvcDo
      Published on August 27, 2015

      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 August 27, 2015

      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 for non iss
      Published on August 18, 2015

      ASB Meeting Agenda and Materials July 2015

      Meeting Materials Meeting Date: July 21-23, 2015 Denver, CO The Inverness Hotel & Conference Center 200 Inverness Drive West Englewood, CO  80112 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc
      Published on August 04, 2015

      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 May 13, 2015

      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 make reser
      Published on May 05, 2015

      Statements on Quality Control Standards

      Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. St
      Published on March 11, 2015

      Attest interpretation no. 1 of AT section 201

      Guidance Attest interpretation no. 1, "Third-Party Due Diligence Services Related to Asset-Backed Securitizations: SEC Release No. 34-72936," of AT section 201, Agreed-Upon Procedures Engagements
      Published on February 25, 2015

      Recently Issued Attest Interpretations

      Guidance Find recently issued interpretations of AT standards
      Published on February 25, 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 February 25, 2015

      Auditing interpretation nos. 1-4 of AU-C section 570

      Guidance Auditing interpretations no. 1, "Definition of Substantial Doubt About an Entity's Ability to Continue as a Going Concern," no. 2, "Definition of Reasonable Period of Time," no. 3, "Interim Financial Information," and no. 4, "Consideration of Financial Statements Effects," of AU-C section 570, The Auditor's Consideration of an Entity's Ability
      Published on January 23, 2015

      ASB Meeting Agenda and Materials January 2015

      Meeting Materials Meeting Date: January 12-15, 2015 San Diego, CA The Westin San Diego 400 West Broadway San Diego, CA  92101 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can make re
      Published on January 09, 2015

      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 December 23, 2014

      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 November 18, 2014

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