Audit and Attest Standards, Including Clarified Standards
This section includes the following authoritative AICPA literature and related interpretations as of July 1, 2019.
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).
- Clarified Statements on Auditing Standards (SASs)
- Statements on Standards for Attestation Engagements (SSAEs)
- Statements on Quality Control Standards (SQCSs)
The following standards have been superseded but are available for historical purposes only.
- Pre-clarity Statements on Auditing Standards (SASs)
- Pre-Clarity Statements on Standards for Attestation Engagements (SSAEs)
View additional resources and guidance.
Recently Issued AICPA Standards
SAS No. 138, Amendments to the Description of the Concept of Materiality
SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports
SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
SAS No. 135, Omnibus Statement on Auditing Standards – 2019
SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
SSAE No. 20, Amendments to the Description of the Concept of Materiality
SSAE No. 19, Agreed-Upon Procedures EngagementsAuditing Interpretations
Standards Setting Bodies
- Accounting and Review Services Committee
- Auditing Standards Board
- Federal Accounting Standards Advisory Board
- Financial Accounting Standards Board
- Governmental Accounting Standards Board
- Public Company Accounting Oversight Board
- International Accounting Standards Board
- International Auditing and Assurance Standards Board
- International Ethics Standards Board for Accountants