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Technical

Codification of Statements on Auditing Standards Logo aicpa

  $145.00 - 175.00 |   AICPA |   Mar 2020 |   AICPA Store

This edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving you the most up-to-date information you need to conduct successful audits and provide high-quality services to your clients.

This authoritative guidance, issued directly from the AICPA, is essential to fully understand the requirements associated with an audit. This edition includes the following new standard:

  • SAS No. 133, Auditor Involvement With Exempt Offering Documents

You'll find that this codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.

Key Benefits

  • Topics are fully indexed and arranged by subject.

Updates

  • Issuance of SAS No. 133, Auditor Involvement With Exempt Offering Documents
  • Conforming changes due to the issuance of SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements
  • Conforming changes due to the issuance of Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification
  • Revisions to better reflect the AICPA Council Resolution designating the PCAOB to promulgate technical standards

Who Will Benefit?

  • Practitioners performing audits
Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Foundational
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: Defined benefit plans: Financial reporting, Foundational
  • Employee benefit plan auditing: Technical: Defined benefit plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: Health & welfare plans: Financial reporting, Foundational
  • Employee benefit plan auditing: Technical: Health & welfare plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: Multiemployer plans: Financial reporting, Foundational
  • Employee benefit plan auditing: Technical: Multiemployer plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: ESOPs: Financial reporting, Foundational
  • Employee benefit plan auditing: Technical: ESOPs: Financial reporting, Intermediate
  • Assurance: Technical: Audit: Authoritative guidance, Foundational
  • Assurance: Technical: Audit: Authoritative guidance, Intermediate
  • IT management & assurance: Technical: IT risk & assurance services, Foundational
  • IT management & assurance: Technical: IT risk & assurance services, Intermediate
Who Will Benefit?
  • Practitioners performing audits
Key Benefits
  • Topics are fully indexed and arranged by subject.

Everything you need for a successful audit engagement

This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving you the up-to-date information you need to conduct successful audits and provide high-quality services to your clients.

Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit.

New standards and conforming changes!

This edition includes the following new standards:

  • SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
  • SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
  • SAS No. 138, Amendments to the Description of the Concept of Materiality

Other updates:

  • Amendments due to the effective dates of SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements; No. 135, Omnibus Statement on Auditing Standards − 2019, and Nos. 136−137
  • Conforming changes due to the issuance of SAS No. 138
  • Other revisions due to the issuance of recent authoritative guidance

Comments/Reflections