AICPA Codification of Statements of Auditing Standards (Including Statements on Standards for Attestation Engagements)

Authors/Editors:
AICPA

ISBN: 978-0-8080-2119-3
Date Published: 4/08

Suggested List Price: $56.25
Net Bookstore Price: $45.00

AICPA Codification of Statements of Auditing Standards (Including Statements on Standards for Attestation Engagements) is fully updated for 2008, and makes an ideal supplement for an auditing course. All Statements on Auditing Standards and Related Interpretations are organized by subject and indexed. All Amendments have been included to provide the most up-to-date information available.

This new edition:

Includes a revised "Applicability of AICPA Professional Standards and Public Company Accounting Oversight Board Standards" section
Reflects changes required by the issuance of SAS Nos. 103-114
Deletes sections that are no longer applicable due to SAS Nos. 104-114
Includes Interpretation No. 1 of AU Section 325, "Communicating Deficiencies in Internal Control Over Compliance in an Office of Management and Budget (OMB) Circular A-133 Audit"
Includes Interpretation No. 1 of AU Section 330, "Use of Electronic Confirmations"
Revises Interpretation No. 1 of AU Section 332, "Auditing Investments in Securities Where a Readily Determinable Fair Value Does Not Exist"
Revises Interpretation No. 6 of AT Section 101, "Reporting on Attestation Engagements Performed in Accordance With Government Auditing Standards"
Includes Statements on Standards for Attestation Engagements