User:Rob smith 06/Sandbox/List of Auditing Standards
Purpose
[edit]This page was created for development of the table listed on Statement on Auditing Standards (USA).
Items to Address
[edit]I think SASs 48, 83 has been superseded (not listed on AICPA's web site). Need reference to SAS that superseded it.
List of Statements of Auditing Standards
[edit]| No. | Official title | View | Codified Reference | Issued on | Current status |
|---|---|---|---|---|---|
| 1 | Codification of Auditing Standards and Procedures | full-text | AU 110 AU 201 AU 210 AU 220 AU 230 AU 331 AU 410 AU 420 AU 530 AU 543 AU 544 AU 560 AU 561 AU 901 |
November 1972 | In effect |
| 2 | Reports on Audited Financial Statements | full-text | October 1974 | Superseded by SAS 58 | |
| 3 | The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control | full-text | December 1974 | Superseded by SAS 48 | |
| 4 | Quality Control Considerations for a Firm of Independent Auditors | full-text | December 1974 | Superseded by SAS 25 | |
| 5 | The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report | full-text | July 1975 | Superseded by SAS 69 | |
| 6 | Related Party Transactions | full-text | July 1975 | Superseded by SAS 45 | |
| 7 | Communications Between the Predecessor and Successor Auditors | full-text | October 1975 | Superseded by SAS 84 | |
| 8 | Other Information in Documents Containing Audited Financial Statements | full-text | AU 550 | December 1975 | In effect |
| 9 | The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination | full-text | December 1975 | Superseded by SAS 65 | |
| 10 | Limited Review of Interim Financial Information | full-text | December 1975 | Superseded by SAS 24 | |
| 11 | Using the Work of a Specialist | full-text | December 1975 | Superseded by SAS 73 | |
| 12 | Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments | full-text | AU 337 AU 337A AU 337B AU 337C |
January 1976 | In effect |
| 13 | Reports on a Limited Review of Interim Financial Information | full-text | May 1976 | Superseded by SAS 24 | |
| 14 | Special Reports | full-text | December 1976 | Superseded by SAS 62 | |
| 15 | Reports on Comparative Financial Statements | full-text | December 1976 | Superseded by SAS 58 | |
| 16 | The Independent Auditor's Responsibility | full-text | January 1977 | Superseded by SAS 53 | |
| 17 | Illegal Acts by Clients | full-text | January 1977 | Superseded by SAS 54 | |
| 18 | Unaudited Replacement Cost-Information | full-text | May 1977 | Withdrawn by the ASB | |
| 19 | Client Representations | full-text | June 1977 | Superseded by SAS 85 | |
| 20 | Required Communication of Material Weaknesses in Internal Accounting Control | full-text | August 1977 | Superseded by SAS 60 | |
| 21 | Segment Information | full-text | December 1977 | Withdrawn by the ASB | |
| 22 | Planning and Supervision | full-text | March 1978 | Superseded by SAS 108 | |
| 23 | Analytical Review Procedures | full-text | October 1978 | Superseded by SAS 56 | |
| 24 | Review of Interim Financial Information | full-text | March 1979 | Superseded by SAS 36 | |
| 25 | The Relationship of Generally Accepted Auditing Standards to Quality Control Standards | full-text | AU 161 | November 1979 | In effect |
| 26 | Association with Financial Statements | full-text | AU 504 | November 1979 | In effect |
| 27 | Supplementary Information Required by the Financial Accounting Standards Board | full-text | December 1979 | Superseded by SAS 52 | |
| 28 | Supplementary Information on the Effects of Changing Prices | full-text | June 1980 | Superseded by SAS 52 | |
| 29 | Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents | full-text | AU 551 | July 1980 | In effect |
| 30 | Reporting on Internal Accounting Control | full-text | July 1980 | Superseded by SSAE 2 | |
| 31 | Evidential Matter | full-text | August 1980 | Superseded by SAS 106 | |
| 32 | Adequacy of Disclosure of Financial Statements | full-text | AU 431 | October 1980 | In effect |
| 33 | Supplementary Oil and Gas Reserve Information | full-text | October 1980 | Superseded by SAS 45 | |
| 34 | The Auditor's Considerations When a Question Arises About and Entity's Continued Existence | full-text | March 1981 | Superseded by SAS 59 | |
| 35 | Special Reports-Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement | full-text | April 1981 | Superseded by SAS 75 | |
| 36 | Review of Interim Financial Information | full-text | April 1981 | Superseded by SAS 71 | |
| 37 | Filings Under Federal Securities Statutes | full-text | AU 711 | April 1981 | In effect |
| 38 | Letters for Underwriters | full-text | April 1981 | Superseded by SAS 49 | |
| 39 | Audit Sampling | full-text | AU 350 | June 1981 | In effect |
| 40 | Supplementary Mineral Reserve Information | full-text | February 1982 | Superseded by SAS 52 | |
| 41 | Working Papers | full-text | April 1982 | Superseded by SAS 96 | |
| 42 | Reporting on Condensed Financial Statements and Selected Financial Data | full-text | AU 552 | September 1982 | In effect |
| 43 | Omnibus Statement on Auditing Standards | full-text | AU 331.14 AU 350.47 AU 901.01, .24, .28 |
August 1982 | Superseded by various SAS |
| 44 | Special-Purpose Reports on Internal Accounting Control at Service Organizations | full-text | December 1982 | Superseded by SAS 70 | |
| 45 | Omnibus Statement on Auditing Standards-1983 | full-text | AU 334 | August 1983 | In effect |
| 46 | Consideration of Omitted Procedures After the Report Date | full-text | AU 390 | September 1983 | In effect |
| 47 | Audit Risk and Materiality in Conducting an Audit | full-text | December 1983 | Superseded by SAS 107 | |
| 48 | The Effects of Computer Processing on the Audit of Financial Statements | full-text | July 1984 | In effect | |
| 49 | Letters for Underwriters | full-text | September 1984 | Superseded by SAS 72 | |
| 50 | Reports on the Application of Accounting Principles | full-text | AU 625 | July 1986 | In effect |
| 51 | Reporting on Financial Statements Prepared for Use in Other Countries | full-text | AU 534 | July 1986 | In effect |
| 52 | Omnibus Statement on Auditing Standards-1987 | full-text | AU 551.15 AU 558 |
April 1988 | In effect |
| 53 | The Auditor's Responsibility to Detect and Report Errors and Irregularities | full-text | April 1988 | Superseded by SAS 82 | |
| 54 | Illegal Acts by Clients | full-text | AU 317 | April 1988 | In effect |
| 55 | Consideration of Internal Control in a Financial Statement Audit | full-text | April 1988 | Superseded by SAS 109 | |
| 56 | Analytical Procedures | full-text | AU 329 | April 1988 | In effect |
| 57 | Auditing Accounting Estimates | full-text | AU 342 | April 1988 | In effect |
| 58 | Reports on Audited Financial Statements | full-text | AU 508 | April 1988 | In effect |
| 59 | The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern | full-text | AU 341 | April 1988 | In effect |
| 60 | Communication of Internal Control Related Matters Noted in an Audit | full-text | April 1988 | Superseded by SAS 112 | |
| 61 | Communication With Audit Committees | full-text | April 1988 | Superseded by SAS 114 | |
| 62 | Special Reports | full-text | AU 623 | April 1989 | In effect |
| 63 | Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance | full-text | April 1989 | Superseded by SAS 68 | |
| 64 | Omnibus Statement on Auditing Standards-1990 | full-text | AU 341.12-.13 AU 508.74 AU 543.16 |
December 1990 | In effect |
| 65 | The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements | full-text | AU 322 | April 1991 | In effect |
| 66 | Communication of Matters About Interim Financial Information Filed or to Be Filed with Special Regulatory Agencies-An Amendment to SAS No. 36: Review of Interim Financial Information | full-text | June 1991 | Superseded by SAS 71 | |
| 67 | The Confirmation Process | full-text | AU 330 | November 1991 | In effect |
| 68 | Compliance Auditing Considerations in Audits of Governmental Financial Assistance | full-text | December 1991 | Superseded by SAS 74 | |
| 69 | The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" | full-text | AU 411 | January 1992 | In effect |
| 70 | Service Organizations | Full-text | AU 324 | April 1992 | In effect |
| 71 | Interim Financial Information | full-text | May 1992 | Superseded by SAS 100 | |
| 72 | Letters for Underwriters and Certain Other Requesting Parties | full-text | AU 634 | February 1993 | In effect |
| 73 | Using the Work of a Specialist | full-text | AU 336 | July 1994 | In effect |
| 74 | Compliance Auditing Considerations in Audits of Governmental Financial Assistance | full-text | AU 801 | February 1995 | In effect until June 15, 2010 |
| 75 | Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement | full-text | AU 622 | September 1995 | Superseded by SAS 93 |
| 76 | Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties | full-text | AU 634.01, .09, .10, .64 | September 1995 | In effect |
| 77 | Amendments to Statements on Auditing Standards No. 22: Planning and Supervision, No. 59: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, and No. 62: Special Reports | full-text | AU 341.13 AU 544.02, .04 AU 623.05 |
November 1995 | In effect |
| 78 | Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 | full-text | December 1995 | Superseded by SAS 109 | |
| 79 | Amendment to Statement on Auditing Standards No. 58: Reports on Audited Financial Statements | full-text | AU 508 | December 1995 | In effect |
| 80 | Amendment to Statement on Auditing Standards No. 31: Evidential Matter | full-text | December 1996 | Superseded by SAS 106 | |
| 81 | Auditing Investments | full-text | December 1996 | Superseded by SAS 92 | |
| 82 | Consideration of Fraud in a Financial Statement Audit | full-text | February 1997 | Superseded by SAS 99 | |
| 83 | Establishing and Understanding With the Client | full-text | October 1997 | In effect | |
| 84 | Communications Between the Predecessor and Successor Auditors | full-text | AU 315 | October 1997 | In effect |
| 85 | Management Representations | full-text | AU 333 | November 1997 | In effect |
| 86 | Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties | full-text | AU 634 | March 1998 | In effect |
| 87 | Restricting the Use of the Auditor's Report | full-text | AU 532 | September 1998 | In effect |
| 88 | Service Organizations and Reporting on Consistency | full-text | AU 324.03, .06-.10 AU 420.07-.11 |
December 1999 | In effect |
| 89 | Audit Adjustments | full-text | AU 333.06, .16 | December 1999 | In effect |
| 90 | Audit Committee Communications | full-text | December 1999 | In effect | |
| 91 | Federal GAAP Hierarchy | full-text | AU 411.14, .15, .18 | April 2000 | In effect |
| 92 | Auditing Derivative Instruments, Hedging Activities, and Investments in Securities | full-text | AU 332 | September 2000 | In effect |
| 93 | Omnibus Statement on Auditing Standards-2000 | full-text | AU 315.02, .12 AU 411.01 AU 508.08 |
October 2000 | In effect |
| 94 | The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit | full-text | May 2001 | Superseded by SAS 109 | |
| 95 | Generally Accepted Auditing Standards | full-text | AU 150 | December 2001 | In effect |
| 96 | Audit Documentation | full-text | January 2002 | Superseded by SAS 103 | |
| 97 | Amendement to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles | full-text | AU 625 | June 2002 | In effect |
| 98 | Omnibus Statement on Auditing Standards-2002 | full-text | AU 150.05 AU 161.02-.03 AU 324.57-.61 AU 508.65 AU 530.03-.05 AU 550.07 AU 551.12, .15, .16 AU 558.02, .08-.11 AU 560.01 AU 561.01-.03 |
September 2002 | In effect |
| 99 | Consideration of Fraud in a Financial Statement Audit | full-text | AU 316 | October 2002 | In effect |
| 100 | Interim Financial Information | full-text | AU 722A | November 2002 | In effect |
| 101 | Auditing Fair Value Measurements and Disclosures | full-text | AU 328 | January 2003 | In effect |
| 102 | Defining Professional Requirements in Statements on Auditing Standards | AU 120 | December 2005 | In effect | |
| 103 | Audit Documentation | AU 339 AU 530 |
December 2005 | In effect | |
| 104 | Amendement to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work) | AU 230.10 | February 2006 | In effect | |
| 105 | Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards | AU 150.02 | February 2006 | In effect | |
| 106 | Audit Evidence | AU 326 | February 2006 | In effect | |
| 107 | Audit Risk and Materiality in Conducting an Audit | AU 312 | February 2006 | In effect | |
| 108 | Planning and Supervision | AU 311 | February 2006 | In effect | |
| 109 | Understanding the Entity and its Environment and Assessing the Risks of Material Misstatements | AU 314 | February 2006 | In effect | |
| 110 | Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained | AU 318 | February 2006 | In effect | |
| 111 | Amendment to Statement on Auditing Standards No. 39: Audit Sampling | AU 350 | February 2006 | In effect | |
| 112 | Communicating Internal Control Related Matters Identified in an Audit | AU 325A | May 2006 | In effect | |
| 113 | Omnibus-2006 | AU 150.02, .04 AU 316.35, .46 AU 328.41 AU 333.09 AU 341.02 AU 342.10, .13 AU 560.12 |
November 2006 | In effect | |
| 114 | The Auditor’s Communication With Those Charged With Governance | AU 380 | December 2006 | In effect | |
| 115 | Communicating Internal Control Related Matters Identified in an Audit | AU 325 | October 2008 | Effective December 15, 2009 | |
| 116 | Interim Financial Information (Amendment to SAS 100) | AU 722 | January 2009 | Effective December 15, 2009 | |
| 117 | Compliance Audits | January 2009 | Effective June 15, 2010 |