User:Rob smith 06/Sandbox/Codified Auditing Standards (AICPA)

Codified Auditing Standards (AICPA)[edit]

Statements on Auditing Standards-Introduction[edit]

No.	Official title	Issued or Effective on
110	Responsibilities and Functions of the Independent Auditor	November 1972
120	Defining Professional Requirements in Statements on Auditing Standards	December 2005
150	Generally Accepted Auditing Standards	December 15, 2001
161	The Relationship of Generally Accepted Auditing Standards to Quality Control Standards	November 1979

The General Standards[edit]

No.	Official title	Issued or Effective on
201	Nature of the General Standards	November 1972
210	Training and Proficiency of the Independent Auditor	November 1972
220	Independence	November 1972
230	Due Professional Care in the Performance of Work	November 1972

Standards of Fieldwork[edit]

No.	Official title	Interpretations	Issued or Effective on
311	Planning and Supervision	9311	December 15, 2006
312	Audit Risk and Materiality in Conducting an Audit	9312	December 15, 2006
314	Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement		December 15, 2006
315	Communications Between Predecessor and Successor Auditors		March 31, 1998
316	Consideration of Fraud in a Financial Statement Audit		December 15, 2002
317	Illegal Acts by Clients	9317	January 1, 1989
318	Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained		December 15, 2006
322	The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements		December 15, 1991
324	Service Organizations	9324	March 31, 1993
325	Communicating Internal Control Related Matters Identified in an Audit		December 15, 2009
326	Audit Evidence	9326	December 15, 2006
328	Auditing Fair Value Measurements and Disclosures	9328	June 15, 2003
329	Analytical Procedures		January 1, 1989
330	The Confirmation Process		June 15, 1992
331	Inventories		November 1972
332	Auditing Derivative Instruments, Hedging Activities, and Investments in Securities	9332	June 30, 2001
333	Management Representations	9333	June 30, 1998
334	Related Parties	9334	September 30, 1983
336	Using the Work of a Specialist	9336	December 15, 1994
337	Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments	9337	January 1976
337A	Appendix—Illustrative Audit Inquiry Letter to Legal Counsel		January 1976
337B	Exhibit I—Excerpts From Financial Accounting Standards Board Accounting Standards Codification 450, Contingencies		March 1975
337C	Exhibit II—American Bar Association Statement of Policy Regarding Lawyers’ Responses to Auditors’ Requests for Information		December 1975
339	Audit Documentation	9339	December 15, 2006
341	The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern	9341	January 1, 1989
342	Auditing Accounting Estimates	9342	January 1, 1989
350	Audit Sampling	9350	June 25, 1983
380	The Auditor’s Communication With Those Charged With Governance		December 15, 2006
390	Consideration of Omitted Procedures After the Report Date		October 31, 1983

Standards of Reporting[edit]

The First, Second, and Third Standards of Reporting[edit]

No.	Official title	Interpretations	Issued or Effective on
410	Adherence to Generally Accepted Accounting Principles	9410	November 1972
411	The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles	9411	March 15, 1992
420	Consistency of Application of Generally Accepted Accounting Principles	9420	November 1972
431	Adequacy of Disclosure in Financial Statements		October 1980

The Fourth Standard of Reporting[edit]

No.	Official title	Interpretations	Issued or Effective on
504	Association With Financial Statements	9504	November 1979
508	Reports on Audited Financial Statements	9508	January 1, 1989
530	Dating of the Independent Auditor’s Report		November 1972
532	Restricting the Use of an Auditor’s Report		December 31, 1998
534	Reporting on Financial Statements Prepared for Use in Other Countries	9534	July 31, 1986
543	Part of Audit Performed by Other Independent Auditors	9543	November 1972
544	Lack of Conformity With Generally Accepted Accounting Principles		November 1972
550	Other Information in Documents Containing Audited Financial Statements		December 31, 2010
550A	Other Information in Documents Containing Audited Financial Statements	9550A	December 1975
551	Supplementary Information in Relation to the Financial Statements as a Whole		December 31, 2010
551A	Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents		December 31, 1980
552	Reporting on Condensed Financial Statements and Selected Financial Data		January 1, 1989
558	Required Supplementary Information		December 15, 2010
558A	Required Supplementary Information	9558A	April 1998
560	Subsequent Events		November 1972
561	Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report	9561	November 1972

Other Types of Reprots[edit]

No.	Official title	Interpretations	Issued or Effective on
623	Special Reports	9623	July 1, 1989
625	Reports on the Application of Accounting Principles	9625	July 1986
634	Letters for Underwriters and Certain Other Requesting Parties	9634	June 30, 1993

Special Topics[edit]

No.	Official title	Interpretations	Issued or Effective on
711	Filings Under Federal Securities Statutes	9711	April 1981
722	Interim Financial Information		December 15, 2002

Compliance Auditing[edit]

No.	Official title	Interpretations	Issued or Effective on
801	Compliance Audits		June 15, 2010