AICPA SASs — currently effective (codified format)
Statements on Auditing Standards (SASs) 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 PCAOB standards). The following list of sections reflects the divisions of topics in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification, and includes the auditing standards and related interpretations that are current as of August 2025, in codified format.
AU-C sections 200–299, General Principles and Responsibilities
AU-C sections 300–499, Risk Assessment and Response to Assessed Risk
AU-C sections 500–599, Audit Evidence
AU-C sections 600–699, Using the Work of Others
AU-C sections 700–799, Audit Conclusions and Reporting
AU-C sections 800–899, Special Considerations
AU-C sections 900–999, Special Considerations in the United States
In addition, the below nonauthoritative analysis, prepared by the AICPA Audit and Attest Standards staff, highlights substantive differences between the SASs and International Standards on Auditing, and the rationales therefore:
AU-C appendix B, Substantive Differences Between the International Standards on Auditing and Generally Accepted Auditing Standards
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