Codification of Statements on Auditing Standards
This 2017 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. 132, The Auditor's Consideration of an Entity’s Ability to Continue as a Going Concern
- 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.
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.
- Topics are fully indexed and arranged by subject.
- Issuance of SAS No. 132, The Auditor's Consideration of an Entity’s Ability to Continue as a Going Concern
- Issuance of 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.
- Conforming changes due to the issuance of SAS No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements, affecting the following sections: AU-C 200, AU-C 265, AU-C 315, AU-C 402, AU-C 600, AU-C 905, AU-C 935.
- Deletion of AU-C 700A due to the effective date of SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements.
Who Will Benefit?
Practitioners performing audits
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