Codification of Statements on Auditing Standards

Publisher: AICPA
  • $109.00-$139.00
    Codification of Statements on Auditing Standards In Stock Product #: ACODSAS16P
    AICPA Member: $109.00
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    Codification of Statements on Auditing Standards eBook Download Product #: ACODSAS16E
    AICPA Member: $99.00
    Non-Member: $129.00

This 2016 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving you the most up-to-date information you need to conduct successful audits and provide high-quality services to your clients.

This authoritative guidance, issued directly from the AICPA, is essential to fully understanding the requirements associated with an audit. This edition includes the following new standards:

  • SAS No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
  • SAS No. 131,  Amendment to SAS No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements
  • Exhibit C, “Statement on Updates to Audit Response Letters,” to AU-C section 501, Audit Evidence—Specific Considerations for Selected Items
  • Interpretation No. 2, “Sustainability Financial Statements Under Federal Financial Accounting Standards—Auditor Reporting” of AU-C section 700, Forming an Opinion and Reporting on Financial Statements

You’ll find that this codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.

System Requirements

Table of Contents

About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.