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    SAS No. 117 Compliance Audits

    Report The Auditing Standards Board [ASB] has released SAS No. 117 [AU Section 801], entitled Compliance Audits. The guidance in SAS No. 117 replaces the guidance in SAS No. 74, entitled Compliance Auditing Considerations in Audits of Governmental...
    Published on December 23, 2009

    SAS No. 115 Audit Risk Alert Guidance

    Report ...following approval by the Audit and Attest Standards Staff, has released some implementation guidance that should be very helpful to practitioners in their efforts to appropriately-implement the new SAS No. 115, control deficiency evaluation and communication requirements
    Published on February 18, 2009

    SAS No. 70 Transformed

    Article SAS No. 70, Service Organizations, is being replaced by two new standards. Get a brief overview of the project
    Published on May 04, 2010

    Alert That Restricts the Use of the Auditor's Written Communication - SAS No. 125

    AICPA Store SAS No. 125 addresses the auditor s responsibility, when required or the auditor decides, to include in the auditor s report or other written communication issued by the auditor in...

    SAS No. 128 (AU-C Section 610) Using the Work of Internal Auditors

    News The issuance of SAS No. 128 will culminate the ASB clarity project in that, now, all of the auditing technical literature has been rewritten in the clarified format
    Published on February 13, 2014

    SAS No. 127 2013 Omnibus Statement on Auditing Standards

    Report In January 2013, the Auditing Standards Board [ASB] issued SAS No. 127 The guidance in SAS No. 127 amends the auditing technical literature in AU-C section 600 and AU-C section 800
    Published on February 27, 2013

    SAS No. 124 Auditing Financial Statements Prepared In Accordance With a Reporting Framework Generally Accepted In Anothe...

    Report On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB...
    Published on November 23, 2011

    SAS Nos. 104-111 Risk Assessment Standards Toolkit

    Toolkit The SAS Nos. 104-111 Risk Assessment Standards toolkit gives you an overview of the standards and provide you with tools to assist you in educating and communicating the impact of...
    Published on August 12, 2013

    SAS No. 122 Clarification and Recodification of U.S. Auditing Standards

    Report On October 5, 2011, the Auditing Standards Board [ASB] released a trio of Statements on Auditing Standards [SASs], where one of those documents represents the “Super SAS” that serves to both recodify U.S. generally accepted auditing standards and enhance convergence with International Standards on Auditing [ISAs], as those standards are
    Published on November 09, 2011

    SAS 123 Omnibus Statement on Auditing Standards 2011

    Report On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB...
    Published on November 23, 2011

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