Codification of Statements on Auditing Standards
Get the up-to-date information you need to conduct successful audits and provide high-quality services to your clients.
Format
Paperback, E-book
Availability
Product Number
ACODSAS21P
Publication Date
2021
Up-to-date information
Understand the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, so you have up-to-date information to conduct successful audits and provide high-quality services to clients.
Gain knowledge of this essential, authoritative guidance — issued directly by the AICPA — to fully understand the requirements associated with an audit.
Apply the standards
With this guidance and related interpretations, learn how to apply the standards in specific circumstances with clearly presented amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.
New standards
Familiarize yourself with the following new standards:
- SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134
- SAS No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137
- SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134–140
- SAS No. 142, Audit Evidence
- SAS No. 143, Auditing Accounting Estimates and Related Disclosures
- Practitioners performing audits
- Authoritative guidance
- Auditing standards
- Audit engagements
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