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AICPA SASs - currently effective

Nov 09, 2022 · 11.6 MB Download

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Overview

Statements on Auditing Standards (SASs) 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 listing of sections reflects the divisions of topics in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification, and includes the auditing standards and related interpretations that are current as of December 2023, in codified format.

AU-C Sections 200 – 299, General Principles and Responsibilities

AU-C Sections 300 – 499, Risk Assessment and Response to Assessed Risk

AU-C Sections 500 – 599, Audit Evidence

AU-C Sections 600 – 699, Using the Work of Others

AU-C Sections 700 – 799, Audit Conclusions and Reporting

AU-C Sections 800 – 899, Special Considerations

AU-C Sections 900 – 999, Special Considerations in the United States

In addition, the below nonauthoritative analysis, prepared by the AICPA Audit and Attest Standards staff, highlights substantive differences between the SASs and International Standards on Auditing, and the rationales therefore.

AU-C Appendix B, Substantive Differences Between the International Standards on Auditing and Generally Accepted Auditing Standards

Download the ps-au-c-sections by division of topics

File name: ps-au-c-sections.zip

Download the ps-au-c-sections in one file

File name: ps_au-c-sections.pdf

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