Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text Omnibus Statement on Auditing Standards full-text Reporting on Condensed Financial Statements and Selected Financial Data full-text Supplementary Mineral Reserve Information full-text Special Reports-Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement full-textįilings Under Federal Securities Statutes full-text The Auditor's Considerations When a Question Arises About and Entity's Continued Existence full-text Supplementary Oil and Gas Reserve Information full-text Reporting on Internal Accounting Control full-textĪdequacy of Disclosure of Financial Statements full-text Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents full-text Supplementary Information on the Effects of Changing Prices full-text Supplementary Information Required by the Financial Accounting Standards Board full-text The Relationship of Generally Accepted Auditing Standards to Quality Control Standards full-textĪssociation with Financial Statements full-text Review of Interim Financial Information full-text Required Communication of Material Weaknesses in Internal Accounting Control full-text Unaudited Replacement Cost-Information full-text The Independent Auditor's Responsibility full-text Reports on Comparative Financial Statements full-text Reports on a Limited Review of Interim Financial Information full-text Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments full-text Limited Review of Interim Financial Information full-text The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination full-text Other Information in Documents Containing Audited Financial Statements full-text The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report full-textĬommunications Between the Predecessor and Successor Auditors full-text Quality Control Considerations for a Firm of Independent Auditors full-text The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control full-text Reports on Audited Financial Statements full-text List of Statements of Auditing Standards Pre-clarified Statements on Auditing Standards No.Ĭodification of Auditing Standards and Procedures full-text Links to these full-text records appear in the List of Statements of Auditing Standards below. Williams Library of the University of Mississippi. With the permission of the AICPA, the full text of Standards 1–101 has been posted on the website of the Digital Accounting Collection at the J.D. They are commonly abbreviated as " SAS" followed by their respective number and title. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA), which holds all copyright on the Standards. In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public company and issuing a report.
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