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    AU-C section 250

    Professional Standards This section addresses the auditor’s responsibility to consider laws and regulations in an audit of financial statements.
    Published on November 20, 2013

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
    Published on April 11, 2014

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