Codification of Statements on Auditing Standards

As of January 1, 2008

This essential reference for auditors in non-public companies is fully updated for 2008 and will help you find the exact information you need.

All Statements on Auditing Standards and Related Interpretations are organized in this edition by subject and indexed in this handy guide. All Amendments have been included, so you will have the most up-to-date information available.

You'll find these updates — and more — in the new edition:

• Revises the "Applicability of AICPA Professional Standards and Public Company Accounting Oversight Board Standards" section
• Includes revisions throughout to reflect changes required by the issuance of SAS Nos. 103-114
• Deletes numerous sections that are no longer applicable due to SAS Nos. 104-114
• Includes Interpretation No. 1 of AU Section 325, "Communicating Deficiencies in Internal Control Over Compliance in an Office of Management and Budget (OMB) Circular A-133 Audit"
• Includes Interpretation No. 1 of AU Section 330, "Use of Electronic Confirmations"
• Revises Interpretation No. 1 of AU Section 332, "Auditing Investments in Securities Where a Readily Determinable Fair Value Does Not Exist"
• Revises Interpretation No. 6 of AT Section 101, "Reporting on Attestation Engagements Performed in Accordance With Government Auditing Standards"

The Codification also includes Statements on Standards for Attestation Engagements