User:Rob smith 06/Sandbox/List of Auditing Standards

Purpose

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This page was created for development of the table listed on Statement on Auditing Standards (USA).

Items to Address

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I think SASs 48, 83 has been superseded (not listed on AICPA's web site). Need reference to SAS that superseded it.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

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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2 Reports on Audited Financial Statements full-text October 1974 Superseded by SAS 58
3 The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control full-text December 1974 Superseded by SAS 48
4 Quality Control Considerations for a Firm of Independent Auditors full-text December 1974 Superseded by SAS 25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in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report full-text July 1975 Superseded by SAS 69
6 Related Party Transactions full-text July 1975 Superseded by SAS 45
7 Communications Between the Predecessor and Successor Auditors full-text October 1975 Superseded by SAS 84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The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination full-text December 1975 Superseded by SAS 65
10 Limited Review of Interim Financial Information full-text December 1975 Superseded by SAS 24
11 Using the Work of a Specialist full-text December 1975 Superseded by SAS 73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13 Reports on a Limited Review of Interim Financial Information full-text May 1976 Superseded by SAS 24
14 Special Reports full-text December 1976 Superseded by SAS 62
15 Reports on Comparative Financial Statements full-text December 1976 Superseded by SAS 58
16 The Independent Auditor's Responsibility full-text January 1977 Superseded by SAS 53
17 Illegal Acts by Clients full-text January 1977 Superseded by SAS 54
18 Unaudited Replacement Cost-Information full-text May 1977 Withdrawn by the ASB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