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Codification of Statements on Auditing Standards Paperback – 2012
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This year's edition includes the codification of SAS Nos. 122–125, the culmination of the Auditing Standards Board's (ASB) clarity project. This project, undertaken to converge U.S. GAAS and international standards on auditing (ISAs) makes GAAS for nonpublic companies easier to understand and apply. This is the first complete redrafting and recodification of U.S. GAAS since 1972. Many of the changes are subtle, but others will significantly affect audit practice as well as audit education, making this codification a vital resource for your audit engagements.
The Statements on Auditing Standards and Statements on Standards for Attestation Engagements and related interpretations are organized by subject and indexed in this handy guide. All amendments have been incorporated so you will have the most up-to-date information available.
This two-volume edition contains the following new Statements on Auditing Standards:
No. 122, Statements on Auditing Standards: Clarification and Recodification. This statement contains 39 clarified SASs. It recodifies and supersedes all outstanding SASs through No. 121 except SAS Nos. 51, 59, 65, and 87; No. 123, Omnibus Statement on Auditing Standards—2011. This statement amends SAS Nos. 117, 118, and certain sections of SAS No. 122; No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country. This statement supersedes SAS No. 151; No. 125, Alert That Restricts the Use of the Auditor's Written Communication.
This statement supersedes SAS No. 87.
In addition to SAS Nos. 122–125, this edition includes numerous editorial and conforming changes to reflect the recently issued standards including SAS Nos. 122-125 and SSAE 16.
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