No. |
Official title |
Issued on
|
1 |
Codification of Auditing Standards and Procedures full-text |
November 1972
|
2 |
Reports on Audited Financial Statements full-text |
October 1974
|
3 |
The Effects of EDP on the Auditor's Study and Evaluation of Internal Control full-text |
December 1974
|
4 |
Quality Control Considerations for a Firm of Independent Auditors full-text |
December 1974
|
5 |
The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report full-text |
July 1975
|
6 |
Related Party Transactions full-text |
July 1975
|
7 |
Communications Between the Predecessor and Successor Auditors full-text |
October 1975
|
8 |
Other Information in Documents Containing Audited Financial Statements full-text |
December 1975
|
9 |
The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination full-text |
December 1975
|
10 |
Limited Review of Interim Financial Information full-text |
December 1975
|
11 |
Using the Work of a Specialist full-text |
December 1975
|
12 |
Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments full-text |
January 1976
|
13 |
Reports on a Limited Review of Interim Financial Information full-text |
May 1976
|
14 |
Special Reports full-text |
December 1976
|
15 |
Reports on Comparative Financial Statements full-text |
December 1976
|
16 |
The Independent Auditor's Responsibility full-text |
January 1977
|
17 |
Illegal Acts by Clients full-text |
January 1977
|
18 |
Unaudited Replacement Cost-Information full-text |
May 1977
|
19 |
Client Representations full-text |
June 1977
|
20 |
Required Communication of Material Weaknesses in Internal Accounting Control full-text |
August 1977
|
21 |
Segment Information full-text |
December 1977
|
22 |
Planning and Supervision full-text |
March 1978
|
23 |
Analytical Review Procedures full-text |
October 1978
|
24 |
Review of Interim Financial Information full-text |
March 1979
|
25 |
The Relationship of Generally Accepted Auditing Standards to Quality Control Standards full-text |
November 1979
|
26 |
Association with Financial Statements full-text |
November 1979
|
27 |
Supplementary Information Required by the Financial Accounting Standards Board full-text |
December 1979
|
28 |
Supplementary Information on the Effects of Changing Prices full-text |
June 1980
|
29 |
Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents full-text |
July 1980
|
30 |
Reporting on Internal Accounting Control full-text |
July 1980
|
31 |
Evidential Matter full-text |
August 1980
|
32 |
Adequacy of Disclosure of Financial Statements full-text |
October 1980
|
33 |
Supplementary Oil and Gas Reserve Information full-text |
October 1980
|
34 |
The Auditor's Considerations When a Question Arises About and Entity's Continued Existence full-text |
March 1981
|
35 |
Special Reports-Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement full-text |
April 1981
|
36 |
Review of Interim Financial Information full-text |
April 1981
|
37 |
Filings Under Federal Securities Statutes full-text |
April 1981
|
38 |
Letters for Underwriters full-text |
April 1981
|
39 |
Audit Sampling full-text |
June 1981
|
40 |
Supplementary Mineral Reserve Information full-text |
February 1982
|
41 |
Working Papers full-text |
April 1982
|
42 |
Reporting on Condensed Financial Statements and Selected Financial Data full-text |
September 1982
|
43 |
Omnibus Statement on Auditing Standards full-text |
August 1982
|
44 |
Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text |
December 1982
|
45 |
Omnibus Statement on Auditing Standards-1983 full-text |
August 1983
|
46 |
Consideration of Omitted Procedures After the Report Date full-text |
September 1983
|
47 |
Audit Risk and Materiality in Conducting an Audit full-text |
December 1983
|
48 |
The Effects of Computer Processing on the Audit of Financial Statements full-text |
July 1984
|
49 |
Letters for Underwriters full-text |
September 1984
|
50 |
Reports on the Application of Accounting Principles full-text |
July 1986
|
51 |
Reporting on Financial Statements Prepared for Use in Other Countries full-text |
July 1986
|
52 |
Omnibus Statement on Auditing Standards-1987 full-text |
April 1988
|
53 |
The Auditor's Responsibility to Detect and Report Errors and Irregularities full-text |
April 1988
|
54 |
Illegal Acts by Clients full-text |
April 1988
|
55 |
Consideration of Internal Control in a Financial Statement Audit full-text |
April 1988
|
56 |
Analytical Procedures full-text |
April 1988
|
57 |
Auditing Accounting Estimates full-text |
April 1988
|
58 |
Reports on Audited Financial Statements full-text |
April 1988
|
59 |
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern full-text |
April 1988
|
60 |
Communication of Internal Control Related Matters Noted in an Audit full-text |
April 1988
|
61 |
Communication With Audit Committees full-text |
April 1988
|
62 |
Special Reports full-text |
April 1989
|
63 |
Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance full-text |
April 1989
|
64 |
Omnibus Statement on Auditing Standards-1990 full-text |
December 1990
|
65 |
The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements full-text |
April 1991
|
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
|
67 |
The Confirmation Process full-text |
November 1991
|
68 |
Compliance Auditing Considerations in Audits of Governmental Financial Assistance full-text |
December 1991
|
69 |
The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" full-text |
January 1992
|
70 |
Service Organizations full-text |
April 1992
|
71 |
Interim Financial Information full-text |
May 1992
|
72 |
Letters for Underwriters and Certain Other Requesting Parties full-text |
February 1993
|
73 |
Using the Work of a Specialist full-text |
July 1994
|
74 |
Compliance Auditing Considerations in Audits of Governmental Financial Assistance full-text |
February 1995
|
75 |
Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement full-text |
September 1995
|
76 |
Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties full-text |
September 1995
|
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 |
November 1995
|
78 |
Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 full-text |
December 1995
|
79 |
Amendment to Statement on Auditing Standards No. 58: Reports on Audited Financial Statements full-text |
December 1995
|
80 |
Amendment to Statement on Auditing Standards No. 31: Evidential Matter full-text |
December 1996
|
81 |
Auditing Investments full-text |
December 1996
|
82 |
Consideration of Fraud in a Financial Statement Audit full-text |
February 1997
|
83 |
Establishing an Understanding With the Client full-text |
October 1997
|
84 |
Communications Between the Predecessor and Successor Auditors full-text |
October 1997
|
85 |
Management Representations full-text |
November 1997
|
86 |
Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties full-text |
March 1998
|
87 |
Restricting the Use of the Auditor's Report full-text |
September 1998
|
88 |
Service Organizations and Reporting on Consistency full-text |
December 1999
|
89 |
Audit Adjustments full-text |
December 1999
|
90 |
Audit Committee Communications full-text |
December 1999
|
91 |
Federal GAAP Hierarchy full-text |
April 2000
|
92 |
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities full-text |
September 2000
|
93 |
Omnibus Statement on Auditing Standards-2000 full-text |
October 2000
|
94 |
The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit full-text |
May 2001
|
95 |
Generally Accepted Auditing Standards full-text |
December 2001
|
96 |
Audit Documentation full-text |
January 2002
|
97 |
Amendment to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles full-text |
June 2002
|
98 |
Omnibus Statement on Auditing Standards-2002 full-text |
September 2002
|
99 |
Consideration of Fraud in a Financial Statement Audit full-text |
October 2002
|
100 |
Interim Financial Information full-text |
November 2002
|
101 |
Auditing Fair Value Measurements and Disclosures full-text |
January 2003
|
102 |
Defining Professional Requirements in Statements on Auditing Standards full-text |
December 2005
|
103 |
Audit Documentation full-text |
December 2005
|
104 |
Amendment to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work) full-text |
February 2006
|
105 |
Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards full-text |
February 2006
|
106 |
Audit Evidence full-text |
February 2006
|
107 |
Audit Risk and Materiality in Conducting an Audit full-text |
February 2006
|
108 |
Planning and Supervision full-text |
February 2006
|
109 |
Understanding the Entity and its Environment and Assessing the Risks of Material Misstatements full-text |
February 2006
|
110 |
Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained full-text |
February 2006
|
111 |
Amendment to Statement on Auditing Standards No. 39: Audit Sampling full-text |
February 2006
|
112 |
Communicating Internal Control Related Matters Identified in an Audit full-text |
May 2006
|
113 |
Omnibus 2006 full-text |
November 2006
|
114 |
The Auditor's Communication With Those Charged With Governance full-text |
December 2006
|
115 |
Communicating Internal Control Related Matters Identified in an Audit full-text |
October 2008
|
116 |
Interim Financial Information full-text |
February 2009
|
117 |
Compliance Audits full-text |
December 2009
|
118 |
Other Information in Documents Containing Audited Financial Statements |
February 2010
|
119 |
Supplementary Information in Relation to the Financial Statements as a Whole |
February 2010
|
120 |
Required Supplementary Information |
February 2010
|
121 |
Revised applicability of statement on auditing standards no. 100, Interim financial information |
February 2011
|