0
0
AICPA Professional Standards offers a seamless source of professional standards applicable to non-public companies and contains pronouncements issued by the AICPA.
Pronouncements in this edition are arranged by subject with amendments noted, superseded portions deleted, and necessary conforming changes reflected. Many sections have been indexed for quick and easy data retrieval.
This edition includes standards and interpretations issued through June 1, 2008, including:
This 2-volume paperback set includes:
005108
What’s New in This Edition
PC Part I
Revision of "Applicability of AICPA Professional Standards and Public Company Accounting Oversight Board Standards" to reflect conforming amendments due to the issuance of PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements.
AU 150A
Deletion of AU section 150A, Generally Accepted Auditing Standards, due to the effective date of SAS No. 105, Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards.
AU 230A
Deletion of AU section 230A, Due Professional Care in the Performance of Work, due to the effective date of SAS No. 104, Amendment to Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures ("Due Professional Care in the Performance of Work").
AU 310
Deletion of AU section 310, Appointment of the Independent Auditor, as superseded by SAS No. 108, Planning and Supervision.
AU 311A and 9311A
Deletion of AU section 311A, Planning and Supervision, and its interpretation, due to the effective date of SAS No. 108.
AU 312A and 9312A
Deletion of AU section 312A, Audit Risk and Materiality in Conducting an Audit, and its interpretation, due to the effective date of SAS No. 107, Audit Risk and Materiality in Conducting an Audit.
AU 313
Deletion of AU section 313, Substantive Tests Prior to the Balance Sheet Date, due to the effective date of SAS No. 110, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained.
AU 316A
Deletion of AU section 316A, Consideration of Fraud in a Financial Statement Audit, due to the effective date of SAS No. 113, Omnibus Statement on Auditing Standards—2006.
AU 319 and 9319
Deletion of AU section 319, Consideration of Internal Control in a Financial Statement Audit, and its interpretation, due to the effective date of SAS No. 109, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, and SAS No. 110.
AU 326A and 9326A
Deletion of AU section 326A, Evidential Matter, and its interpretation, due to the effective date of SAS No. 106, Audit Evidence.
AU 339.36
Revision of appendix A of AU section 339, Audit
Documentation, to reflect conforming
amendments due to the issuance of SAS Nos.
107–110 and 114.
AU 341A and 9341A
Deletion of AU section 341A, The Auditor's
Consideration of an Entity's Ability to Continue
as a Going Concern, and its interpretation, due
to the effective date of SAS No. 114, The
Auditor's Communication With Those Charged
With Governance.
AU 350A and 9350A
Deletion of AU section 350A, Audit Sampling,
and its interpretation, due to the effective date
of SAS No. 111, Amendment to Statement on
Auditing Standards No. 39, Audit Sampling.
AU 380
Deletion of appendix C of SAS No. 114, The
Auditor's Communication With Those Charged
With Governance, to reflect conforming
amendments due to the issuance of SAS Nos.
107–110 and 114.
AU 380A and 9380A
Deletion of AU section 380A, Communication
With Audit Committees, and its interpretation,
due to the effective date of SAS No. 114.
AU 9508.93–.97
Addition of Auditing Interpretation No. 19,
"Financial Statements Prepared in Conformity
With International Financial Reporting
Standards as Issued by the International
Accounting Standards Board" of SAS No. 58,
Reports on Audited Financial Statements.
AU 9325.01–.04
Addition of Auditing Interpretation No. 1,
"Communicating Deficiencies in Internal
Control Over Compliance in an Office of
Management and Budget (OMB) Circular A-133
Audit" of SAS No. 112, Communicating Internal
Control Related Matters Identified in an Audit.
AU 9534.01–.04
Deletion of Auditing Interpretation No. 1,
"Financial Statements for General Use Only
Outside of the United States in Accordance
With International Accounting Standards and
International Standards on Auditing" of SAS
No. 51, Reporting on Financial Statements
Prepared for Use in Other Countries.
AU 9534.05–.08
Addition of Auditing Interpretation No. 2,
"Financial Statements Prepared in Conformity
With International Financial Reporting
Standards as Issued by the International
Accounting Standards Board" of SAS No. 51.
AU 9534.09–.11
Addition of Auditing Interpretation No. 3,
"Financial Statements Audited in Accordance
With International Standards on Auditing" of
SAS No. 51.
AT 9101.56–.58
Revision of Interpretation No. 6, "Reporting on Attestation Engagements Performed in Accordance With Government Auditing Standards" of AT section 101, Attest Engagements, to reflect conforming changes necessary due to the issuance of the 2007 revised Government Auditing Standards.
In addition, conforming and editorial changes have been made throughout the literature due to the issuance of recent authoritative literature.
005108
Customer Service
Customer Service
Customer Service
Back to Browsing Products