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, 2015.

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The following standards have been superseded but are available for historical purposes only.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.

    Recently Issued AICPA Standards 

    SSAE No. 18, Attestation Standards: Clarification and Recodification

    SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements

    SAS No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements 

    Auditing Interpretations

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    SSAE No. 18

    Clarified Standard SSAE No. 18 supersedes all outstanding SSAEs except for 1) c hapter 7, “Management’s Discussion and Analysis,” of SSAE No. 10, Attestation Standards: Revision and Recodification (AICPA, Professional Standards, AT sec. 701), and 2) SSAE No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its
    Published on June 08, 2016

    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
    Published on June 07, 2016

    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 June 03, 2016

    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. PHNjcmlwdCBzcmM9Imh0dHA6Ly9
    Published on May 26, 2016

    ASB Meeting Agenda and Materials August 2016

    Meeting Materials Meeting Date: August 1-4, 2016 Milwaukee, WI Milwaukee Marriott Downtown Hotel 323 East Wisconsin Avenue Milwaukee, WI  53202 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, direct
    Published on May 25, 2016

    ASB Meeting Agenda and Materials May 2016

    Meeting Materials Meeting Date:  May 24-26, 2016 Park City, UT Westgate Park City Resort 3000 Canyons Resort Drive Park City, UT  84098 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directi
    Published on May 16, 2016

    Auditing interpretation no. 3 of AU-C section 700

    Guidance Auditing interpretation No. 3, "Reporting on Audits Conducted in Accordance With Auditing Standards Generally Accepted in the United States of America and International Standards on Auditing," of AU-C section 700, Forming an Opinion and Reporting on Financial Statements
    Published on April 05, 2016

    SAS No. 130

    Guidance SAS No. 130 establishes requirements and provide guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit).
    Published on April 05, 2016

    SAS No. 131

    Clarified Standard When conducting an audit for an entity whose audit is not within the jurisdiction of the PCAOB in accordance with the auditing standards of the PCOAB, the auditor is required to also conduct the audit in accordance with GAAS. SAS No. 131 amends AU-C section 700 to provide requirements and
    Published on April 05, 2016

    Audit and Attest Standards, Including Clarified Standards

    Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
    Published on April 05, 2016

    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 April 05, 2016

    Statement on Auditing Standards No. 131

    Executive Summary This is a summary of SAS No. 131, Amendment to SAS No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements.
    Published on January 26, 2016

    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 January 14, 2016

    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 January 14, 2016

    ASB Meeting Agenda and Materials January 2016

    Meeting Materials ASB Meeting Agenda and Materials January 2016 at the Ritz Carlton, Sarasota FL
    Published on January 11, 2016

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