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Codification of Statements on Auditing Standards
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.

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Product details

Who Will Benefit?

  • Practitioners performing audits

Key Benefits

  • This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.

This 2019 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.

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

  • SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
  • SAS No. 135, Omnibus Statement on Auditing Standards—2019
  • SAS No. 134 is a suite of auditor reporting standards that includes a new AU-C section 701, Communicating Key Audit Matters in the Independent Auditor's Report, and replaces AU-C sections 700, 705, and 706.
  • SAS No. 134, which also amends various other AU-C sections, addresses the auditor's responsibility to form an opinion on the financial statements and the form and content of the auditor's report issued because of an audit of financial statements. It also addresses the auditor's responsibilities, and the form and content of the auditor's report, when the auditor concludes that a modification to the auditor's opinion on the financial statements is necessary, and when additional communications are necessary in the auditor's report.
  • SAS No. 135 is intended to more closely align ASB guidance with the PCAOB's standards by primarily amending AU-C section 260, Communications With Those Charged With Governance, AU-C section 550, Related Parties, and AU-C section 240, Consideration of Fraud in a Financial Statement Audit.

Updates:

  • Issuance of SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and 135, Omnibus Statement on Auditing Standards—2019.
  • Amendments due to the effective date of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern.
  • Other revisions due to the issuance of recent authoritative guidance
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Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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