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

Purpose

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

Items to Address

I think SASs 48, 83 has been superseded (not listed on AICPA's web site). Need reference to SAS that superseded it.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

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2	Reports on Audited Financial Statements	full-text		October 1974	Superseded by SAS 58
3	The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control	full-text		December 1974	Superseded by SAS 48
4	Quality Control Considerations for a Firm of Independent Auditors	full-text		December 1974	Superseded by SAS 25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in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report	full-text		July 1975	Superseded by SAS 69
6	Related Party Transactions	full-text		July 1975	Superseded by SAS 45
7	Communications Between the Predecessor and Successor Auditors	full-text		October 1975	Superseded by SAS 84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The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination	full-text		December 1975	Superseded by SAS 65
10	Limited Review of Interim Financial Information	full-text		December 1975	Superseded by SAS 24
11	Using the Work of a Specialist	full-text		December 1975	Superseded by SAS 73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13	Reports on a Limited Review of Interim Financial Information	full-text		May 1976	Superseded by SAS 24
14	Special Reports	full-text		December 1976	Superseded by SAS 62
15	Reports on Comparative Financial Statements	full-text		December 1976	Superseded by SAS 58
16	The Independent Auditor's Responsibility	full-text		January 1977	Superseded by SAS 53
17	Illegal Acts by Clients	full-text		January 1977	Superseded by SAS 54
18	Unaudited Replacement Cost-Information	full-text		May 1977	Withdrawn by the ASB
19	Client Representations	full-text		June 1977	Superseded by SAS 85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