2743:
2887:
2814:
1154:
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
1459:
1000:
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
44:
2892:
58:
at the J.D. Williams
Library of the University of Mississippi. Links to these full-text records appear in the List of Statements of Auditing Standards below.
2766:
2204:
Amendments to AU-C Sections 501, 540, and 620 Related to the Use of
Specialists and the Use of Pricing Information Obtained From External Information Sources
1534:
Amendment to
Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work)
2820:
2907:
841:
2856:
28:
2772:
2249:
The
American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976. The
1863:
2870:
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2777:
144:
The
Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report
2748:
2148:
Amendments to AU-C Sections 725, 730, 930, 935, and 940 to
Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137
55:
1168:
Consideration of
Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55
1392:
The Effect of
Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit
2912:
1917:
Financial statements prepared in accordance with a financial reporting framework generally accepted in another country
1280:
Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties
1140:
Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties
564:
Special Reports-Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
2064:
Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
958:
Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance
2238:
Effective for engagements conducted in accordance with GAAS for periods beginning on or after December 15, 2025
1126:
Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
40:
1789:, and 39 clarified SASs. This statement recodifies and supersedes all outstanding SASs through No. 121 except
2005:
Audit of internal control over financial reporting that is integrated with an audit of financial statements
1821:
the following clarified SASs that were issued to address practice issues timely and are already effective:
1434:
Amendment to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles
54:
With the permission of the AICPA, the full text of Standards 1–101 has been posted on the website of the
2232:
Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
2134:
Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134
2262:
1618:
Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
480:
Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
2092:
Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
36:
1787:
Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards
1763:
Revised applicability of statement on auditing standards no. 100, Interim financial information
1604:
Understanding the Entity and its Environment and Assessing the Risks of Material Misstatements
986:
The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
200:
The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination
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Wiley Practitioner's Guide to GAAS 2007: Covering all SASs, SSAEs, SSARSs, and Interpretations
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1809:
The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
24:
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Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
1182:
Amendment to Statement on Auditing Standards No. 58: Reports on Audited Financial Statements
1042:
The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles"
2821:
Auditing, Attestation, and Quality Control Standards Setting Activities: Operating Policies
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Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards
550:
The Auditor's Considerations When a Question Arises About and Entity's Continued Existence
1945:
Auditor's consideration of an entity's ability to continue as a going concern (redrafted)
2265:
are available at the AICPA's Web site. Below is a list of older codifications from the
2106:
The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
424:
The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
47:(AICPA), which holds all copyright on the Standards. They are commonly abbreviated as "
2901:
2888:
Summaries of Recently Issued Auditing and Attestation Standards (AICPA official site)
1364:
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
1112:
Compliance Auditing Considerations in Audits of Governmental Financial Assistance
1028:
Compliance Auditing Considerations in Audits of Governmental Financial Assistance
902:
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
2036:
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
1802:
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
690:
Special-Purpose Reports on Internal Accounting Control at Service Organizations
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Supplementary Information Required by the Financial Accounting Standards Board
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Required Communication of Material Weaknesses in Internal Accounting Control
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The Effects of EDP on the Auditor's Study and Evaluation of Internal Control
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Supplementary Information in Relation to the Financial Statements as a Whole
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Supplementary Information in Relation to the Financial Statements as a Whole
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The Auditor's Responsibility to Detect and Report Errors and Irregularities
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Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2006
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2005
2680:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2004
2666:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2003
2652:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2002
2638:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2001
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2000
2610:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1999
2596:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1998
2582:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1997
2568:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1996
2554:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1995
2540:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1994
2526:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1993
2512:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1992
2498:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1991
2484:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1990
2470:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1989
2456:
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1988
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1987
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1986
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1985
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1984
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983
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AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982
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The Effects of Computer Processing on the Audit of Financial Statements
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Reporting on Condensed Financial Statements and Selected Financial Data
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Defining Professional Requirements in Statements on Auditing Standards
1196:
Amendment to Statement on Auditing Standards No. 31: Evidential Matter
186:
Other Information in Documents Containing Audited Financial Statements
1833:
Other Information in Documents Containing Audited Financial Statements
1730:
Other Information in Documents Containing Audited Financial Statements
1688:
Communicating Internal Control Related Matters Identified in an Audit
1646:
Communicating Internal Control Related Matters Identified in an Audit
788:
Reporting on Financial Statements Prepared for Use in Other Countries
1795:
Reporting on Financial Statements Prepared for Use in Other Countries
1632:
Amendment to Statement on Auditing Standards No. 39: Audit Sampling
916:
Communication of Internal Control Related Matters Noted in an Audit
2019:
Amendment to Statement on auditing standards no. 122, Section 700,
1931:
Alert that restricts the use of the auditor's written communication
2761:
2756:
1987:
Amendment to statement on auditing standards no. 122 section 920,
130:
Quality Control Considerations for a Firm of Independent Auditors
846:
Consideration of Internal Control in a Financial Statement Audit
1674:
The Auditor's Communication With Those Charged With Governance
1252:
Communications Between the Predecessor and Successor Auditors
1084:
Letters for Underwriters and Certain Other Requesting Parties
172:
Communications Between the Predecessor and Successor Auditors
1989:
Letters for underwriters and certain other requesting parties
256:
Reports on a Limited Review of Interim Financial Information
2893:
Exposure Drafts of Proposed Statements (AICPA official site)
466:
Supplementary Information on the Effects of Changing Prices
2847:
Don M. Pallais, Cheryl Hartfield, Mary Lou Wurdack (2006);
2120:
Amendments to the Description of the Concept of Materaility
2823:(2004), American Institute of Certified Public Accountants
2358:
AICPA Professional Standards: Auditing as of June 1, 1981
2344:
AICPA Professional Standards: Auditing as of June 1, 1980
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AICPA Professional Standards: Auditing as of July 1, 1979
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AICPA Professional Standards: Auditing as of July 1, 1978
2302:
AICPA Professional Standards: Auditing as of July 1, 1977
2288:
AICPA Professional Standards: Auditing as of July 1, 1976
2224:
Effective for audits ending on or after December 15, 2023
718:
Consideration of Omitted Procedures After the Report Date
2021:
Forming an opinion and reporting on financial statements
2882:
1464:
Consideration of Fraud in a Financial Statement Audit
1224:
Consideration of Fraud in a Financial Statement Audit
2190:
Auditing Accounting Estimates and Related Disclosures
1785:
to Codification of Statements on Auditing Standards,
2817:, American Institute of Certified Public Accountants
2162:
Amendment to the Effective Dates of SAS Nos. 134–140
774:
Reports on the Application of Accounting Principles
1308:Service Organizations and Reporting on Consistency
2050:Auditor Involvement With Exempt Offering Documents
1866:is the source of the most up-to-date information.
1576:Audit Risk and Materiality in Conducting an Audit
732:Audit Risk and Materiality in Conducting an Audit
88:Codification of Auditing Standards and Procedures
45:American Institute of Certified Public Accountants
1492:Auditing Fair Value Measurements and Disclosures
51:" followed by their respective number and title.
2251:Codification of Statements on Auditing Standards
2245:Codification of Statements on Auditing Standards
214:Limited Review of Interim Financial Information
522:Adequacy of Disclosure of Financial Statements
1959:Omnibus statement on auditing standards - 2913
1238:Establishing an Understanding With the Client
536:Supplementary Oil and Gas Reserve Information
67:Pre-clarified Statements on Auditing Standards
1448:Omnibus Statement on Auditing Standards-2002
1378:Omnibus Statement on Auditing Standards-2000
972:Omnibus Statement on Auditing Standards-1990
802:Omnibus Statement on Auditing Standards-1987
704:Omnibus Statement on Auditing Standards-1983
8:
2833:Mark S. Beasley, Joseph V. Carcello (2006),
2767:Statements of Financial Accounting Standards
2078:Omnibus Statement on Auditing Standards—2019
1294:Restricting the Use of the Auditor's Report
284:Reports on Comparative Financial Statements
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1816:Restricting the Use of an Auditor's Report
1773:Clarified Statements on Auditing Standards
634:Supplementary Mineral Reserve Information
592:Filings Under Federal Securities Statutes
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494:Reporting on Internal Accounting Control
298:The Independent Auditor's Responsibility
2253:is generally issued in January, and the
888:Reports on Audited Financial Statements
676:Omnibus Statement on Auditing Standards
578:Review of Interim Financial Information
410:Review of Interim Financial Information
102:Reports on Audited Financial Statements
62:List of Statements of Auditing Standards
2789:
1903:Omnibus statement on auditing standards
1855:SAS No. 122 also withdraws SAS No. 26,
326:Unaudited Replacement Cost-Information
1406:Generally Accepted Auditing Standards
438:Association with Financial Statements
1857:Association With Financial Statements
29:generally accepted auditing standards
7:
2851:, Practitioners Publishing Company,
930:Communication With Audit Committees
31:(abbreviated as GAAS) in regards to
2773:International Standards on Auditing
1973:Using the work of internal auditors
35:a non-public company and issuing a
2261:in June of each year. The current
1847:Required Supplementary Information
1752:Required Supplementary Information
14:
2778:Statements on auditing standards
2741:
1889:Clarification and recodification
1779:Clarification and Recodification
21:Statements on Auditing Standards
2796:AICPA Operating Policies, pg. 1
1336:Audit Committee Communications
1098:Using the Work of a Specialist
228:Using the Work of a Specialist
16:Guidelines for financial audits
1702:Interim Financial Information
1478:Interim Financial Information
1070:Interim Financial Information
874:Auditing Accounting Estimates
39:. They are promulgated by the
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2749:Business and economics portal
396:Analytical Review Procedures
56:Digital Accounting Collection
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1014:The Confirmation Process
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606:Letters for Underwriters
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2390:
2384:
2380:
2379:
2376:
2370:
2366:
2365:
2362:
2356:
2352:
2351:
2348:
2342:
2338:
2337:
2334:
2328:
2324:
2323:
2320:
2314:
2310:
2309:
2306:
2300:
2296:
2295:
2292:
2286:
2282:
2281:
2278:
2277:Official title
2275:
2246:
2243:
2240:
2239:
2236:
2233:
2230:
2226:
2225:
2222:
2219:
2216:
2212:
2211:
2208:
2205:
2202:
2198:
2197:
2194:
2191:
2188:
2184:
2183:
2180:
2177:
2176:Audit Evidence
2174:
2170:
2169:
2166:
2163:
2160:
2156:
2155:
2152:
2149:
2146:
2142:
2141:
2138:
2135:
2132:
2128:
2127:
2124:
2121:
2118:
2114:
2113:
2110:
2107:
2104:
2100:
2099:
2096:
2093:
2090:
2086:
2085:
2082:
2079:
2076:
2072:
2071:
2068:
2065:
2062:
2058:
2057:
2054:
2051:
2048:
2044:
2043:
2040:
2037:
2034:
2030:
2029:
2026:
2023:
2017:
2013:
2012:
2009:
2006:
2003:
1999:
1998:
1995:
1992:
1985:
1981:
1980:
1977:
1974:
1971:
1967:
1966:
1963:
1960:
1957:
1953:
1952:
1949:
1946:
1943:
1939:
1938:
1935:
1932:
1929:
1925:
1924:
1921:
1918:
1915:
1911:
1910:
1907:
1904:
1901:
1897:
1896:
1893:
1890:
1887:
1883:
1882:
1879:
1876:
1875:Official title
1873:
1859:, as amended.
1853:
1852:
1851:
1850:
1843:
1836:
1829:
1819:
1812:
1805:
1798:
1777:SAS No. 122,
1774:
1771:
1768:
1767:
1766:February 2011
1764:
1761:
1757:
1756:
1755:February 2010
1753:
1750:
1746:
1745:
1744:February 2010
1742:
1739:
1735:
1734:
1733:February 2010
1731:
1728:
1724:
1723:
1722:December 2009
1720:
1714:
1710:
1709:
1708:February 2009
1706:
1700:
1696:
1695:
1692:
1686:
1682:
1681:
1680:December 2006
1678:
1672:
1668:
1667:
1666:November 2006
1664:
1658:
1654:
1653:
1650:
1644:
1640:
1639:
1638:February 2006
1636:
1630:
1626:
1625:
1624:February 2006
1622:
1616:
1612:
1611:
1610:February 2006
1608:
1602:
1598:
1597:
1596:February 2006
1594:
1588:
1584:
1583:
1582:February 2006
1580:
1574:
1570:
1569:
1568:February 2006
1566:
1560:
1556:
1555:
1554:February 2006
1552:
1546:
1542:
1541:
1540:February 2006
1538:
1532:
1528:
1527:
1526:December 2005
1524:
1518:
1514:
1513:
1512:December 2005
1510:
1504:
1500:
1499:
1496:
1490:
1486:
1485:
1484:November 2002
1482:
1476:
1472:
1471:
1468:
1462:
1456:
1455:
1452:
1446:
1442:
1441:
1438:
1432:
1428:
1427:
1424:
1418:
1414:
1413:
1412:December 2001
1410:
1404:
1400:
1399:
1396:
1390:
1386:
1385:
1382:
1376:
1372:
1371:
1368:
1362:
1358:
1357:
1354:
1348:
1344:
1343:
1342:December 1999
1340:
1334:
1330:
1329:
1328:December 1999
1326:
1320:
1316:
1315:
1314:December 1999
1312:
1306:
1302:
1301:
1298:
1292:
1288:
1287:
1284:
1278:
1274:
1273:
1272:November 1997
1270:
1264:
1260:
1259:
1256:
1250:
1246:
1245:
1242:
1236:
1232:
1231:
1230:February 1997
1228:
1222:
1218:
1217:
1216:December 1996
1214:
1208:
1204:
1203:
1202:December 1996
1200:
1194:
1190:
1189:
1188:December 1995
1186:
1180:
1176:
1175:
1174:December 1995
1172:
1166:
1162:
1161:
1160:November 1995
1158:
1152:
1148:
1147:
1144:
1138:
1134:
1133:
1130:
1124:
1120:
1119:
1118:February 1995
1116:
1110:
1106:
1105:
1102:
1096:
1092:
1091:
1090:February 1993
1088:
1082:
1078:
1077:
1074:
1068:
1064:
1063:
1060:
1054:
1050:
1049:
1046:
1040:
1036:
1035:
1034:December 1991
1032:
1026:
1022:
1021:
1020:November 1991
1018:
1012:
1008:
1007:
1004:
998:
994:
993:
990:
984:
980:
979:
978:December 1990
976:
970:
966:
965:
962:
956:
952:
951:
948:
942:
938:
937:
934:
928:
924:
923:
920:
914:
910:
909:
906:
900:
896:
895:
892:
886:
882:
881:
878:
872:
868:
867:
864:
858:
854:
853:
850:
844:
838:
837:
834:
828:
824:
823:
820:
814:
810:
809:
806:
800:
796:
795:
792:
786:
782:
781:
778:
772:
768:
767:
764:
758:
754:
753:
750:
744:
740:
739:
738:December 1983
736:
730:
726:
725:
722:
716:
712:
711:
708:
702:
698:
697:
696:December 1982
694:
688:
684:
683:
680:
674:
670:
669:
666:
660:
656:
655:
652:
646:
642:
641:
640:February 1982
638:
632:
628:
627:
624:
618:
614:
613:
610:
604:
600:
599:
596:
590:
586:
585:
582:
576:
572:
571:
568:
562:
558:
557:
554:
548:
544:
543:
540:
534:
530:
529:
526:
520:
516:
515:
512:
506:
502:
501:
498:
492:
488:
487:
484:
478:
474:
473:
470:
464:
460:
459:
458:December 1979
456:
450:
446:
445:
444:November 1979
442:
436:
432:
431:
430:November 1979
428:
422:
418:
417:
414:
408:
404:
403:
400:
394:
390:
389:
386:
380:
376:
375:
374:December 1977
372:
366:
362:
361:
358:
352:
348:
347:
344:
338:
334:
333:
330:
324:
320:
319:
316:
310:
306:
305:
302:
296:
292:
291:
290:December 1976
288:
282:
278:
277:
276:December 1976
274:
268:
264:
263:
260:
254:
250:
249:
246:
240:
236:
235:
234:December 1975
232:
226:
222:
221:
220:December 1975
218:
212:
208:
207:
206:December 1975
204:
198:
194:
193:
192:December 1975
190:
184:
180:
179:
176:
170:
166:
165:
162:
156:
152:
151:
148:
142:
138:
137:
136:December 1974
134:
128:
124:
123:
122:December 1974
120:
114:
110:
109:
106:
100:
96:
95:
94:November 1972
92:
86:
82:
81:
78:
77:Official title
75:
68:
65:
63:
60:
15:
13:
10:
9:
6:
4:
3:
2:
2925:
2914:
2911:
2909:
2906:
2905:
2903:
2894:
2891:
2889:
2886:
2884:
2881:
2880:
2876:
2872:
2871:9780471798309
2868:
2864:
2860:
2858:
2854:
2850:
2846:
2844:
2843:9780471798309
2840:
2836:
2832:
2831:
2827:
2822:
2819:
2816:
2813:
2812:
2808:
2803:
2793:
2790:
2783:
2779:
2776:
2774:
2771:
2768:
2765:
2763:
2760:
2758:
2755:
2754:
2750:
2744:
2739:
2734:
2728:June 1, 2007
2725:
2721:
2717:
2714:June 1, 2006
2711:
2707:
2703:
2700:June 1, 2005
2697:
2693:
2689:
2686:June 1, 2004
2683:
2679:
2675:
2672:June 1, 2003
2669:
2665:
2661:
2658:June 1, 2002
2655:
2651:
2647:
2644:June 1, 2001
2641:
2637:
2633:
2630:June 1, 2000
2627:
2623:
2619:
2616:June 1, 1999
2613:
2609:
2605:
2602:June 1, 1998
2599:
2595:
2591:
2588:June 1, 1997
2585:
2581:
2577:
2574:June 1, 1996
2571:
2567:
2563:
2560:June 1, 1995
2557:
2553:
2549:
2546:June 1, 1994
2543:
2539:
2535:
2532:June 1, 1993
2529:
2525:
2521:
2518:June 1, 1992
2515:
2511:
2507:
2504:June 1, 1991
2501:
2497:
2493:
2490:June 1, 1990
2487:
2483:
2479:
2476:June 1, 1989
2473:
2469:
2465:
2462:June 1, 1988
2459:
2455:
2451:
2448:June 1, 1987
2445:
2441:
2437:
2434:June 1, 1986
2431:
2427:
2423:
2420:June 1, 1985
2417:
2413:
2409:
2406:June 1, 1984
2403:
2399:
2395:
2392:June 1, 1983
2389:
2385:
2381:
2378:June 1, 1982
2375:
2371:
2367:
2364:June 1, 1981
2361:
2357:
2353:
2350:June 1, 1980
2347:
2343:
2339:
2336:July 1, 1979
2333:
2329:
2325:
2322:July 1, 1978
2319:
2315:
2311:
2308:July 1, 1977
2305:
2301:
2297:
2294:July 1, 1976
2291:
2287:
2283:
2272:
2269:
2268:
2264:
2260:
2256:
2252:
2244:
2237:
2231:
2227:
2223:
2217:
2213:
2209:
2203:
2199:
2195:
2189:
2185:
2181:
2175:
2171:
2167:
2161:
2157:
2153:
2147:
2143:
2139:
2133:
2129:
2125:
2123:December 2019
2119:
2115:
2111:
2105:
2101:
2097:
2091:
2087:
2083:
2077:
2073:
2069:
2063:
2059:
2055:
2049:
2045:
2041:
2039:February 2017
2035:
2031:
2027:
2022:
2018:
2014:
2010:
2004:
2000:
1996:
1990:
1986:
1982:
1978:
1976:February 2014
1972:
1968:
1964:
1958:
1954:
1950:
1944:
1940:
1936:
1934:December 2011
1930:
1926:
1922:
1916:
1912:
1908:
1902:
1898:
1894:
1888:
1884:
1870:
1867:
1865:
1860:
1858:
1848:
1845:SAS No. 120,
1844:
1841:
1838:SAS No. 119,
1837:
1834:
1831:SAS No. 118,
1830:
1827:
1824:SAS No. 117,
1823:
1822:
1820:
1817:
1813:
1810:
1806:
1804:, as amended;
1803:
1799:
1796:
1792:
1791:
1790:
1788:
1784:
1780:
1772:
1762:
1758:
1751:
1747:
1740:
1736:
1729:
1725:
1719:
1715:
1711:
1705:
1701:
1697:
1694:October 2008
1691:
1687:
1683:
1677:
1673:
1669:
1663:
1660:Omnibus 2006
1659:
1655:
1649:
1645:
1641:
1635:
1631:
1627:
1621:
1617:
1613:
1607:
1603:
1599:
1593:
1589:
1585:
1579:
1575:
1571:
1565:
1561:
1557:
1551:
1547:
1543:
1537:
1533:
1529:
1523:
1519:
1515:
1509:
1505:
1501:
1498:January 2003
1495:
1491:
1487:
1481:
1477:
1473:
1470:October 2002
1467:
1463:
1461:
1457:
1451:
1447:
1443:
1437:
1433:
1429:
1426:January 2002
1423:
1419:
1415:
1409:
1405:
1401:
1395:
1391:
1387:
1384:October 2000
1381:
1377:
1373:
1367:
1363:
1359:
1353:
1349:
1345:
1339:
1335:
1331:
1325:
1321:
1317:
1311:
1307:
1303:
1297:
1293:
1289:
1283:
1279:
1275:
1269:
1265:
1261:
1258:October 1997
1255:
1251:
1247:
1244:October 1997
1241:
1237:
1233:
1227:
1223:
1219:
1213:
1209:
1205:
1199:
1195:
1191:
1185:
1181:
1177:
1171:
1167:
1163:
1157:
1153:
1149:
1143:
1139:
1135:
1129:
1125:
1121:
1115:
1111:
1107:
1101:
1097:
1093:
1087:
1083:
1079:
1073:
1069:
1065:
1059:
1055:
1051:
1048:January 1992
1045:
1041:
1037:
1031:
1027:
1023:
1017:
1013:
1009:
1003:
999:
995:
989:
985:
981:
975:
971:
967:
961:
957:
953:
947:
943:
939:
933:
929:
925:
919:
915:
911:
905:
901:
897:
891:
887:
883:
877:
873:
869:
863:
859:
855:
849:
845:
843:
839:
833:
829:
825:
819:
815:
811:
805:
801:
797:
791:
787:
783:
777:
773:
769:
763:
759:
755:
749:
745:
741:
735:
731:
727:
721:
717:
713:
707:
703:
699:
693:
689:
685:
679:
675:
671:
665:
661:
657:
651:
647:
643:
637:
633:
629:
623:
619:
615:
609:
605:
601:
595:
591:
587:
581:
577:
573:
567:
563:
559:
553:
549:
545:
542:October 1980
539:
535:
531:
528:October 1980
525:
521:
517:
511:
507:
503:
497:
493:
489:
483:
479:
475:
469:
465:
461:
455:
451:
447:
441:
437:
433:
427:
423:
419:
413:
409:
405:
402:October 1978
399:
395:
391:
385:
381:
377:
371:
367:
363:
357:
353:
349:
343:
339:
335:
329:
325:
321:
318:January 1977
315:
311:
307:
304:January 1977
301:
297:
293:
287:
283:
279:
273:
269:
265:
259:
255:
251:
248:January 1976
245:
241:
237:
231:
227:
223:
217:
213:
209:
203:
199:
195:
189:
185:
181:
178:October 1975
175:
171:
167:
161:
157:
153:
147:
143:
139:
133:
129:
125:
119:
115:
111:
108:October 1974
105:
101:
97:
91:
87:
83:
72:
66:
61:
59:
57:
52:
50:
46:
42:
38:
34:
30:
26:
22:
2862:
2848:
2834:
2792:
2266:
2258:
2254:
2250:
2248:
2221:October 2021
2025:January 2016
2020:
2008:October 2015
1991:, as amended
1988:
1962:January 2013
1920:October 2011
1906:October 2011
1892:October 2011
1861:
1856:
1854:
1846:
1839:
1832:
1825:
1815:
1814:SAS No. 87,
1808:
1807:SAS No. 65,
1801:
1800:SAS No. 59,
1794:
1793:SAS No. 51,
1786:
1782:
1778:
1776:
710:August 1983
682:August 1982
514:August 1980
360:August 1977
53:
48:
20:
18:
1356:April 2000
1286:March 1998
1062:April 1992
992:April 1991
964:April 1989
950:April 1989
936:April 1988
922:April 1988
908:April 1988
894:April 1988
880:April 1988
866:April 1988
852:April 1988
836:April 1988
822:April 1988
808:April 1988
654:April 1982
612:April 1981
598:April 1981
584:April 1981
570:April 1981
556:March 1981
416:March 1979
388:March 1978
2902:Categories
2804:References
2280:Issued on
2210:In effect
2196:In effect
2182:In effect
2168:In effect
2154:In effect
2151:April 2020
2140:In effect
2137:March 2020
2126:In effect
2112:In effect
2098:In effect
2084:In effect
2070:In effect
2056:In effect
2042:In effect
2028:In effect
2011:In effect
1997:In effect
1979:In effect
1965:In effect
1951:In effect
1937:In effect
1923:In effect
1909:In effect
1895:In effect
1440:June 2002
1104:July 1994
1006:June 1991
794:July 1986
780:July 1986
752:July 1984
626:June 1981
500:July 1980
486:July 1980
472:June 1980
346:June 1977
164:July 1975
150:July 1975
80:Issued on
2724:full-text
2710:full-text
2696:full-text
2682:full-text
2668:full-text
2654:full-text
2640:full-text
2626:full-text
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2332:full-text
2318:full-text
2304:full-text
2290:full-text
2235:June 2022
2207:June 2021
2193:July 2020
2179:July 2020
2109:July 2019
2095:July 2019
2053:July 2017
1994:July 2014
1948:July 2012
1878:Issued on
1718:full-text
1704:full-text
1690:full-text
1676:full-text
1662:full-text
1652:May 2006
1648:full-text
1634:full-text
1620:full-text
1606:full-text
1592:full-text
1578:full-text
1564:full-text
1550:full-text
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2757:Auditing
2735:See also
2165:May 2020
2081:May 2019
2067:May 2019
33:auditing
1783:Preface
43:of the
2869:
2855:
2841:
37:report
2784:Notes
2769:(USA)
2762:AICPA
1864:AICPA
1818:; and
2867:ISBN
2853:ISBN
2839:ISBN
2719:2007
2705:2006
2691:2005
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2411:1985
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2383:1983
2369:1982
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2327:1979
2313:1978
2299:1977
2285:1976
2274:Date
1862:The
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2117:138
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2075:135
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2033:132
2016:131
2002:130
1984:129
1970:128
1956:127
1942:126
1928:125
1914:124
1900:123
1886:122
1872:No.
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1749:120
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1587:108
1573:107
1559:106
1545:105
1531:104
1517:103
1503:102
1489:101
1475:100
74:No.
49:SAS
27:on
2904::
1460:99
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997:66
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885:58
871:57
857:56
842:55
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813:53
799:52
785:51
771:50
757:49
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729:47
715:46
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687:44
673:43
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645:41
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603:38
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323:18
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267:14
253:13
239:12
225:11
211:10
1811:;
1797:;
197:9
183:8
169:7
155:6
141:5
127:4
113:3
99:2
85:1
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