Recently Issued Auditing And Attestation Standards: Information And Resources

By Author: khazraji
Total Articles: 2
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This is an exciting time in the auditing and attestation space. Standards are changing to keep up with today’s business environment. To set you up for success, we gathered all the AICPA’s valuable resources and information on these new auditing standards in one place. Check back often to find the latest resources.

Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement (SAS No. 145)
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. 144)
Review Engagements (SSAE No. 22)
Direct Examination Engagements (SSAE No. 21)
Auditing Accounting Estimates and Related Disclosures (SAS No. 143)
Audit Evidence (SAS No. 142)
Pre-SAS No. 134 Codification of GAAS Available Through 2021
Amendment to the Effective Dates of SAS Nos. 134–140 (SAS No. 141)
Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137 (SAS No. 140)
Amendments to AU-C Sections 800, 805, and ...
... 810 to Incorporate Auditor Reporting Changes From SAS No. 134 (SAS No. 139)
Amendments to the Description of the Concept of Materiality (SAS No. 138 and SSAE No. 20)
The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports (SAS No. 137
Statement on Auditing Standards, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA (SAS No. 136)
Omnibus Statement on Auditing Standards—2019 (SAS No. 135)
Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements (SAS No. 134)

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