SAS Guide

The SAS, or Statement on Auditing Standards codification is meant to be a comprehensive listing of standards for non-public audit clients.

Look at the following to cover those below

http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx

SAS 1 has several sections
Responsibilities and Functions of the Independent Auditor
Nature of the General Standards
Training and Proficiency of the Independent Auditor
Independence
Due Professional Care in the Performance of Work
Inventories
Adherence to Generally Accepted Accounting Principles
Consistency of Application of Generally Accepted Accounting Principles
Dating of the Independent Auditor’s Report
Part of Audit Performed by Other Independent Auditors
Lack of Conformity With Generally Accepted Accounting Principles
Subsequent Events
Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report
Public Warehouses-Controls and Auditing Procedures for Goods Held

SAS 2
SAS 3
SAS 4
SAS 5
SAS 6
SAS 7

SAS 8 - Other Information in Documents Containing Audited Financial Statements

SAS 9
SAS 10
SAS 11

SAS 12 - Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments

SAS 13
SAS 14
SAS 15
SAS 16
SAS 17
SAS 18
SAS 19
SAS 20
SAS 21
SAS 22
SAS 23
SAS 24

SAS 25 - The Relationship of Generally Accepted Auditing Standards to Quality Control Standards

SAS 26 - Association With Financial Statements

SAS 27
SAS 28

SAS 29 - Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents

SAS 30
SAS 31

SAS 32 - Adequacy of Disclosure in Financial Statements

SAS 33
SAS 34
SAS 35
SAS 36

SAS 37 - Filings Under Federal Securities Statutes

SAS 38

SAS 39 - Audit Sampling

SAS 40
SAS 41

SAS 42 - Reporting on Condensed Financial Statements and Selected Financial Data

SAS 43 - Omnibus Statement on Auditing Standards

SAS 44

SAS 45 - Related Parties

SAS 46 - Consideration of Omitted Procedures After the Report Date

SAS 47 -

SAS 48
SAS 49

SAS 50 - Reports on the Application of Accounting Principles

SAS 51 - Reporting on Financial Statements Prepared for Use in Other Countries

SAS 52 - Omnibus Statement on Auditing Standards—1987, Required Supplementary Information

SAS 53
SAS 54 - Illegal Acts by Clients
SAS 55
SAS 56 - Analytical Procedures
SAS 57 - Auditing Accounting Estimates
SAS 58 - Reports on Audited Financial Statements
SAS 59 - The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
SAS 60
SAS 61
SAS 62 - Special Reports
SAS 63
SAS 64 - Omnibus Statement on Auditing Standards—1990
SAS 65 - The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements
SAS 66
SAS 67 - The Confirmation Process
SAS 68
SAS 69 - The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles
SAS 70 - Service Organizations; Overridden by SSAE 16

SAS 71
SAS 72 - Letters for Underwriters and Certain Other Requesting Parties

SAS 73 - Using the Work of a Specialist

SAS 74
SAS 75 - Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement

SAS 76 - Amendments to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties

SAS 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

SAS 78
SAS 79 - Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial Statements

SAS 80
SAS 81
SAS 82
SAS 83
SAS 84 - Communications Between Predecessor and Successor Auditors

SAS 85 - Management Representations

SAS 86 - Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties

SAS 87 - Restricting the Use of an Auditor’s Report

SAS 88 - Service Organizations and Reporting on Consistency

SAS 89 - Audit Adjustments

SAS 90
SAS 91 - Federal GAAP Hierarchy
SAS 92 - Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
SAS 93 - Omnibus Statement on Auditing Standards—2000
SAS 94
SAS 95 - Generally Accepted Auditing Standards
SAS 96
SAS 97 - Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles
SAS 98 - Omnibus Statement on Auditing Standards—2002
SAS 99 - Consideration of Fraud in a Financial Statement Audit
SAS 100 - Interim Financial Information
SAS 101 - Auditing Fair Value Measurements and Disclosures
SAS 102 - Defining Professional Requirements in Statements on Auditing Standards
SAS 103 - Audit Documentation
SAS 104 - Amendment to Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”)
SAS 105 - Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards
SAS 106 - Audit Evidence
SAS 107 - Audit Risk and Materiality in Conducting an Audit
SAS 108 - Planning and Supervision
SAS 109 - Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
SAS 110 - Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
SAS 111 - Amendment to Statement on Auditing Standards No. 39, Audit Sampling
SAS 112
SAS 113 - Omnibus—2006
SAS 114 - The Auditor’s Communication With Those Charged With Governance
SAS 115 - Communicating Internal Control Related Matters Identified in an Audit
SAS 116 - Interim Financial Information
SAS 117 - Compliance Audits
SAS 118 - Other Information in Documents Containing Audited Financial Statements
SAS 119 - Supplementary Information in Relation to the Financial Statements as a Whole
SAS 120 - Required Supplementary Information
SAS 121 - Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information

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