Codification of Statements on Auditing Standards
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.