Audit and Attest Standards, Including Clarified Standards
This section includes the following authoritative AICPA literature and related interpretations as of June 1, 2020.
The standards are applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted according to the PCAOB standards).
- Clarified Statements on Auditing Standards (SASs)
- Statements on Standards for Attestation Engagements (SSAEs)
- Statements on Quality Control Standards (SQCSs)
The following standards have been superseded but are available for historical purposes only.
- Pre-Clarity Statements on Auditing Standards (SASs)
- Pre-Clarity Statements on Standards for Attestation Engagements (SSAEs)
View additional resources and guidance.
Recently Issued AICPA Standards
SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
SAS No. 144, Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained From External Information Sources
SAS No. 143, Auditing Accounting Estimates and Related Disclosures
SAS No. 142, Audit Evidence
SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134–140
SAS No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137 (SAS No. 141 delays the effective date to December 15, 2021, and the Auditing Standards Board recommends that SAS Nos. 134–140 be implemented concurrently)
SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134 134 (SAS No. 141 delays the effective date to December 15, 2021, and the Auditing Standards Board recommends that SAS Nos. 134–140 be implemented concurrently)
SAS No. 138, Amendments to the Description of the Concept of Materiality (SAS No. 141 delays the effective date to December 15, 2021, and the Auditing Standards Board recommends that SAS Nos. 134–140 be implemented concurrently)
SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports (SAS No. 141 delays the effective date to December 15, 2021, and the Auditing Standards Board recommends that SAS Nos. 134–140 be implemented concurrently)
SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA (SAS No. 141 delays the effective date to December 15, 2021, and the Auditing Standards Board recommends that SAS Nos. 134–140 be implemented concurrently)
SAS No. 135, Omnibus Statement on Auditing Standards – 2019 (SAS No. 141 delays the effective date to December 15, 2021, and the Auditing Standards Board recommends that SAS Nos. 134–140 be implemented concurrently)
SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements (SAS No. 141 delays the effective date to December 15, 2021, and the Auditing Standards Board recommends that SAS Nos. 134–140 be implemented concurrently)
SSAE No. 22 , Review Engagements
SSAE No. 21, Direct Examination Engagements
SSAE No. 20, Amendments to the Description of the Concept of Materiality
Standards Setting Bodies
- Accounting and Review Services Committee
- Auditing Standards Board
- Federal Accounting Standards Advisory Board
- Financial Accounting Standards Board
- Governmental Accounting Standards Board
- Public Company Accounting Oversight Board
- International Accounting Standards Board
- International Auditing and Assurance Standards Board
- International Ethics Standards Board for Accountants
