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    AU Section 110

    Professional Standards 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
    Published on November 14, 2013

    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 July 23, 2014

    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 610

    Professional Standards ...timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function
    Published on November 18, 2014

    White Paper 2009 Standards

    Guide The purpose of this white paper is to assist you in navigating through the enhancements reflected in the 2009 Standards and Interpretations to the Standards effective for peer reviews commencing on or after January 1, 2009. This paper explains how the changes may affect enrolled firms (including those responsible for
    Published on February 18, 2010

    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 November 18, 2014

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