Professional Standards-SAS

For more detailed information on the Professional Standards listed below, please visit the SAS website.

 

No. Date Issued Title AU-C
Section
Effective Date
122 October 2011 Statements on Auditing Standards: Clarification and Recodification   (E) 12/15/12
123 October 2011 Omnibus Statement on Auditing Standards – 2011   (E) 12/15/12
124 October 2011 Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country 910 (E) 12/15/12
125 December 2011 Alert That Restricts the Use of the Auditor's Written Communication 905 (E) 12/15/12
126 June 2012 The Auditor's Consideration of An Entity's Ability to Continue as a Going Concern (Redrafted) 570 (E) 12/15/12
127 January 2013 Omnibus Statement on Auditing Standards – 2013    
128 February 2014 Using the Work of Internal Auditors 610 (E) 12/15/14
129 July 2014 Amendment to SAS No. 122 – Letters to Underwriters and Certain Other Requesting Parties, as Amended 920  (E) 12/15/14
130 October 2015 An Audit of Internal Control Over
Financial Reporting That Is Integrated
With an Audit of Financial Statements
940 (E) 12/15/16
131 January 2016 Amendment to SAS No. 122, Forming
An Opinion and Reporting on Financial Statements
700 (E) 6/15/16

 

Legend for Effective Date:
B=Beginning After
E= Ending After
I= When Issued