Statements on Auditing Standards (United States)
In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards in regards to auditing a non-public company and issuing a report. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants, which holds all copyright on the Standards. They are commonly abbreviated as "SAS" followed by their respective number and title.
With the permission of the AICPA, the full text of Standards 1–101 has been posted on the website of the Digital Accounting Collection at the J.D. Williams Library of the University of Mississippi. Links to these full-text records appear in the List of Statements of Auditing Standards below.
List of Statements of Auditing Standards
Clarified Statements on Auditing Standards
SAS No. 122, Clarification and Recodification, contains the Preface to Codification of Statements on Auditing Standards, Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards, and 39 clarified SASs. This statement recodifies and supersedes all outstanding SASs through No. 121 except- SAS No. 51, Reporting on Financial Statements Prepared for Use in Other Countries;
- SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, as amended;
- SAS No. 65, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements;
- SAS No. 87, Restricting the Use of an Auditor's Report; and
- the following clarified SASs that were issued to address practice issues timely and are already effective:
- * SAS No. 117, Compliance Audits ;
- * SAS No. 118, Other Information in Documents Containing Audited Financial Statements ;
- * SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole ; and
- * SAS No. 120, Required Supplementary Information.
The is the source of the most up-to-date information.
| No. | Official title | Issued on | Current status |
| 122 | Clarification and recodification | October 2011 | In effect |
| 123 | Omnibus statement on auditing standards | October 2011 | In effect |
| 124 | Financial statements prepared in accordance with a financial reporting framework generally accepted in another country | October 2011 | In effect |
| 125 | Alert that restricts the use of the auditor's written communication | December 2011 | In effect |
| 126 | Auditor's consideration of an entity's ability to continue as a going concern | July 2012 | In effect |
| 127 | Omnibus statement on auditing standards - 2913 | January 2013 | In effect |
| 128 | Using the work of internal auditors | February 2014 | In effect |
| 129 | Amendment to statement on auditing standards no. 122 section 920, Letters for underwriters and certain other requesting parties, as amended | July 2014 | In effect |
| 130 | Audit of internal control over financial reporting that is integrated with an audit of financial statements | October 2015 | In effect |
| 131 | Amendment to Statement on auditing standards no. 122, Section 700, Forming an opinion and reporting on financial statements | January 2016 | In effect |
| 132 | The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern | February 2017 | In effect |
| 133 | Auditor Involvement With Exempt Offering Documents | July 2017 | In effect |
| 134 | Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements | May 2019 | In effect |
| 135 | Omnibus Statement on Auditing Standards—2019 | May 2019 | In effect |
| 136 | Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA | July 2019 | In effect |
| 137 | The Auditor's Responsibilities Relating to Other Information Included in Annual Reports | July 2019 | In effect |
| 138 | Amendments to the Description of the Concept of Materaility | December 2019 | In effect |
| 139 | Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134 | March 2020 | In effect |
| 140 | Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137 | April 2020 | In effect |
| 141 | Amendment to the Effective Dates of SAS Nos. 134–140 | May 2020 | In effect |
| 142 | Audit Evidence | July 2020 | In effect |
| 143 | Auditing Accounting Estimates and Related Disclosures | July 2020 | In effect |
| 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 | June 2021 | In effect |
| 145 | Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement | October 2021 | Effective for audits ending on or after December 15, 2023 |
| 146 | Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards | June 2022 | Effective for engagements conducted in accordance with GAAS for periods beginning on or after December 15, 2025 |
Codification of Statements on Auditing Standards
The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976. The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current are available at the AICPA's Web site. Below is a list of older codifications from the Professional Standards.| Date | Official title | Issued on |
| 1976 | AICPA Professional Standards: Auditing as of July 1, 1976 | July 1, 1976 |
| 1977 | AICPA Professional Standards: Auditing as of July 1, 1977 | July 1, 1977 |
| 1978 | AICPA Professional Standards: Auditing as of July 1, 1978 | July 1, 1978 |
| 1979 | AICPA Professional Standards: Auditing as of July 1, 1979 | July 1, 1979 |
| 1980 | AICPA Professional Standards: Auditing as of June 1, 1980 | June 1, 1980 |
| 1981 | AICPA Professional Standards: Auditing as of June 1, 1981 | June 1, 1981 |
| 1982 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982 | June 1, 1982 |
| 1983 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983 | June 1, 1983 |
| 1984 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1984 | June 1, 1984 |
| 1985 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1985 | June 1, 1985 |
| 1986 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1986 | June 1, 1986 |
| 1987 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1987 | June 1, 1987 |
| 1988 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1988 | June 1, 1988 |
| 1989 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1989 | June 1, 1989 |
| 1990 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1990 | June 1, 1990 |
| 1991 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1991 | June 1, 1991 |
| 1992 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1992 | June 1, 1992 |
| 1993 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1993 | June 1, 1993 |
| 1994 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1994 | June 1, 1994 |
| 1995 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1995 | June 1, 1995 |
| 1996 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1996 | June 1, 1996 |
| 1997 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1997 | June 1, 1997 |
| 1998 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1998 | June 1, 1998 |
| 1999 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1999 | June 1, 1999 |
| 2000 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2000 | June 1, 2000 |
| 2001 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2001 | June 1, 2001 |
| 2002 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2002 | June 1, 2002 |
| 2003 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2003 | June 1, 2003 |
| 2004 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2004 | June 1, 2004 |
| 2005 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2005 | June 1, 2005 |
| 2006 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2006 | June 1, 2006 |
| 2007 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007 | June 1, 2007 |
Primary sources
- , American Institute of Certified Public Accountants
- , American Institute of Certified Public Accountants
Secondary sources
- Mark S. Beasley, Joseph V. Carcello, GAAS Guide 2007, CCH,
- Don M. Pallais, Cheryl Hartfield, Mary Lou Wurdack ; PPC's Guide to GAAS 2007, Practitioners Publishing Company,
- Michael J. Ramos, Wiley Practitioner's Guide to GAAS 2007: Covering all SASs, SSAEs, SSARSs, and Interpretations, Wiley Publishing,