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.
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E-book, Paperback
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- Topics are fully indexed and arranged by subject.
Everything you need for a successful audit engagement
This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving you the up-to-date information you need to conduct successful audits and provide high-quality services to your clients.
Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit.
New standards and conforming changes!
This edition includes the following new standards:
- SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
- SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
- SAS No. 138, Amendments to the Description of the Concept of Materiality
Other updates:
- Amendments due to the effective dates of SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements; No. 135, Omnibus Statement on Auditing Standards - 2019, and Nos. 136-137
- Conforming changes due to the issuance of SAS No. 138
- Other revisions due to the issuance of recent authoritative guidance
- Practitioners performing audits
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