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This new 2014 edition will ensure you have the required standards to conduct successful audits, and provide high-quality services to your clients. It contains everything you need for compliance with the auditing standards, including recently issued SAS No. 128, Using the Work of Internal Auditors. SAS No. 128 is effective for audits of financial statements for periods ending on or after December 15, 2014.
This authoritative guidance, issued directly from the AICPA, is available to help you comply with the attestation standards and clarified auditing standards accurately, efficiently, and as required.
Codification of Statements on Auditing Standards is fully indexed and arranged by subject. The auditing standards and related interpretations help you apply the standards in specific circumstances and clearly show amendments, deleted superseded portions, and conforming changes due to the issuance of other authoritative guidance.
This edition also includes the Statements on Standards for Attestation Engagements for your convenience and easy reference.