Purpose
editThis page was created for development of the table listed on Statement on Auditing Standards (USA).
Items to Address
editI think SASs 48, 83 has been superseded (not listed on AICPA's web site). Need reference to SAS that superseded it.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
edit| 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| 2 | Reports on Audited Financial Statements | full-text | October 1974 | Superseded by SAS 58 | |
| 3 | The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control | full-text | December 1974 | Superseded by SAS 48 | |
| 4 | Quality Control Considerations for a Firm of Independent Auditors | full-text | December 1974 | Superseded by SAS 25 | |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Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report | full-text | July 1975 | Superseded by SAS 69 | |
| 6 | Related Party Transactions | full-text | July 1975 | Superseded by SAS 45 | |
| 7 | Communications Between the Predecessor and Successor Auditors | full-text | October 1975 | Superseded by SAS 84 | |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of an Internal Audit Function on the Scope of the Independent Auditor's Examination | full-text | December 1975 | Superseded by SAS 65 | |
| 10 | Limited Review of Interim Financial Information | full-text | December 1975 | Superseded by SAS 24 | |
| 11 | Using the Work of a Specialist | full-text | December 1975 | Superseded by SAS 73 | |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| 13 | Reports on a Limited Review of Interim Financial Information | full-text | May 1976 | Superseded by SAS 24 | |
| 14 | Special Reports | full-text | December 1976 | Superseded by SAS 62 | |
| 15 | Reports on Comparative Financial Statements | full-text | December 1976 | Superseded by SAS 58 | |
| 16 | The Independent Auditor's Responsibility | full-text | January 1977 | Superseded by SAS 53 | |
| 17 | Illegal Acts by Clients | full-text | January 1977 | Superseded by SAS 54 | |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 |