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Publications

Codification of Statements on Auditing Standards

Publisher: AICPA
  • $109.00-$139.00
    Codification of Statements on Auditing Standards In Stock Product #: ACODSAS17P
    AICPA Member: $109.00
    Non-Member: $139.00
  • $99.00-$129.00
    Codification of Statements on Auditing Standards eBook Download Product #: ACODSAS17E
    AICPA Member: $99.00
    Non-Member: $129.00

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.

Key Benefits

  • Topics are fully indexed and arranged by subject.

Updates

  • 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

Information about the eBook option

If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

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System Requirements

Table of Contents

About the Publisher

AICPA

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.

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