| No. |
Official title |
Issued on |
Current status |
| 1 |
Codification of Auditing Standards and Procedures |
November 1972 |
In effect |
| 2 |
Reports on Audited Financial Statements |
October 1974 |
Superseded by SAS 58 |
| 3 |
The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control |
December 1974 |
Superseded by SAS 48 |
| 4 |
Quality Control Considerations for a Firm of Independent Auditors |
December 1974 |
Superseded by SAS 25 |
| 5 |
The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report |
July 1975 |
Superseded by SAS 69 |
| 6 |
Related Party Transactions |
July 1975 |
Superseded by SAS 45 |
| 7 |
Communications Between the Predecessor and Successor Auditors |
October 1975 |
Superseded by SAS 84 |
| 8 |
Other Information in Documents Containing Audited Financial Statements |
December 1975 |
In effect |
| 9 |
The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination |
December 1975 |
Superseded by SAS 65 |
| 10 |
Limited Review of Interim Financial Information |
December 1975 |
Superseded by SAS 24 |
| 11 |
Using the Work of a Specialist |
December 1975 |
Superseded by SAS 73 |
| 12 |
Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments |
January 1976 |
In effect |
| 13 |
Reports on a Limited Review of Interim Financial Information |
May 1976 |
Superseded by SAS 24 |
| 14 |
Special Reports |
December 1976 |
Superseded by SAS 62 |
| 15 |
Reports on Comparative Financial Statements |
December 1976 |
Superseded by SAS 58 |
| 16 |
The Independent Auditor's Responsibility |
January 1977 |
Superseded by SAS 53 |
| 17 |
Illegal Acts by Clients |
January 1977 |
Superseded by SAS 54 |
| 18 |
Unaudited Replacement Cost-Information |
May 1977 |
Withdrawn by the ASB |
| 19 |
Client Representations |
June 1977 |
Superseded by SAS 85 |
| 20 |
Required Communication of Material Weaknesses in Internal Accounting Control |
August 1977 |
Superseded by SAS 60 |
| 21 |
Segment Information |
December 1977 |
Withdrawn by the ASB |
| 22 |
Planning and Supervision |
March 1978 |
In effect |
| 23 |
Analytical Review Procedures |
October 1978 |
Superseded by SAS 56 |
| 24 |
Review of Interim Financial Information |
March 1979 |
Superseded by SAS 36 |
| 25 |
The Relationship of Generally Accepted Auditing Standards to Quality Control Standards |
November 1979 |
In effect |
| 26 |
Association with Financial Statements |
November 1979 |
In effect |
| 27 |
Supplementary Information Required by the Financial Accounting Standards Board |
December 1979 |
Superseded by SAS 52 |
| 28 |
Supplementary Information on the Effects of Changing Prices |
June 1980 |
Superseded by SAS 52 |
| 29 |
Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents |
July 1980 |
In effect |
| 30 |
Reporting on Internal Accounting Control |
July 1980 |
Superseded by SSAE 2 |
| 31 |
Evidential Matter |
August 1980 |
In effect |
| 32 |
Adequacy of Disclosure of Financial Statements |
October 1980 |
In effect |
| 33 |
Supplementary Oil and Gas Reserve Information |
October 1980 |
Superseded by SAS 45 |
| 34 |
The Auditor's Consideration When a Question Arises About and Entity's Continued Existence |
March 1981 |
Superseded by SAS 59 |
| 35 |
Special Reports-Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement |
April 1981 |
Superseded by SAS 75 |
| 36 |
Review of Interim Financial Information |
April 1981 |
Superseded by SAS 71 |
| 37 |
Filings Under Federal Securities Statutes |
April 1981 |
In effect |
| 38 |
Letters for Underwriters |
April 1981 |
Superseded by SAS 49 |
| 39 |
Audit Sampling |
June 1981 |
In effect |
| 40 |
Supplementary Mineral Reserve Information |
February 1982 |
Superseded by SAS 52 |
| 41 |
Working Papers |
April 1982 |
Superseded by SAS 96 |
| 42 |
Reporting on Condensed Financial Statements and Selected Financial Data |
September 1982 |
In effect |
| 43 |
Omnibus Statement on Auditing Standards |
August 1982 |
Superseded by various SAS |
| 44 |
Special-Purpose Reports on Internal Accounting Control at Service Organizations |
December 1982 |
Superseded by SAS 70 |
| 45 |
Omnibus Statement on Auditing Standards-1983 |
August 1983 |
In effect |
| 46 |
Consideration of Omitted Procedures After the Report Date |
September 1983 |
In effect |
| 47 |
Audit Risk and Materiality in Conducting an Audit |
December 1983 |
In effect |
| 48 |
The Effects of Computer Processing on the Audit of Financial Statements |
July 1984 |
In effect |
| 49 |
Letters for Underwriters |
September 1984 |
Superseded by SAS 72 |
| 50 |
Reports on the Application of Accounting Principles |
July 1986 |
In effect |
| 51 |
Reporting on Financial Statements Prepared for Use in Other Countries |
July 1986 |
In effect |
| 52 |
Omnibus Statement on Auditing Standards-1987 |
April 1988 |
In effect |
| 53 |
The Auditor's Responsibility to Detect and Report Errors and Irregularities |
April 1988 |
Superseded by SAS 82 |
| 54 |
Illegal Acts by Clients |
April 1988 |
In effect |
| 55 |
Consideration of Internal Control in a Financial Statement Audit |
April 1988 |
In effect |
| 56 |
Analytical Procedures |
April 1988 |
In effect |
| 57 |
Auditing Accounting Estimates |
April 1988 |
In effect |
| 58 |
Reports on Audited Financial Statements |
April 1988 |
In effect |
| 59 |
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern |
April 1988 |
In effect |
| 60 |
Communication of Internal Control Related Matters Noted in an Audit |
April 1988 |
Superseded by SAS 112 |
| 61 |
Communication With Audit Committees |
April 1988 |
In effect |
| 62 |
Special Reports |
April 1989 |
In effect |
| 63 |
Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance |
April 1989 |
Superseded by SAS 68 |
| 64 |
Omnibus Statement on Auditing Standards-1990 |
December 1990 |
In effect |
| 65 |
The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements |
April 1991 |
In effect |
| 66 |
Communication of Matters About Interim Financial Information Filed or to Be Filed with Special Regulatory Agencies-An Amendment to SAS No. 36: Review of Interim Financial Information |
June 1991 |
Superseded by SAS 71 |
| 67 |
The Confirmation Process |
November 1991 |
In effect |
| 68 |
Compliance Auditing Considerations in Audits of Governmental Financial Assistance |
December 1991 |
Superseded by SAS 74 |
| 69 |
The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" |
January 1992 |
In effect |
| 70 |
Service Organizations |
April 1992 |
In effect |
| 71 |
Interim Financial Information |
May 1992 |
Superseded by SAS 100 |
| 72 |
Letters for Underwriters and Certain Other Requesting Parties |
February 1993 |
In effect |
| 73 |
Using the Work of a Specialist |
July 1994 |
In effect |
| 74 |
Compliance Auditing Considerations in Audits of Governmental Financial Assistance |
February 1995 |
In effect |
| 75 |
Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement |
September 1995 |
Superseded by SAS 93 |
| 76 |
Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties |
September 1995 |
In effect |
| 77 |
Amendments to Statements on Auditing Standards No. 22: Planning and Supervision, No. 59: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, and No. 62: Special Reports |
November 1995 |
In effect |
| 78 |
Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 |
December 1995 |
In effect |
| 79 |
Amendment to Statement on Auditing Standards No. 58: Reports on Audited Financial Statements |
December 1995 |
In effect |
| 80 |
Amendment to Statement on Auditing Standards No. 31: Evidential Matter |
December 1996 |
In effect |
| 81 |
Auditing Investments |
December 1996 |
Superseded by SAS 92 |
| 82 |
Consideration of Fraud in a Financial Statement Audit |
February 1997 |
Superseded by SAS 99 |
| 83 |
Establishing and Understanding With the Client |
October 1997 |
In effect |
| 84 |
Communications Between the Predecessor and Successor Auditors |
October 1997 |
In effect |
| 85 |
Management Representations |
November 1997 |
In effect |
| 86 |
Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties |
March 1998 |
In effect |
| 87 |
Restricting the Use of the Auditor's Report |
September 1998 |
In effect |
| 88 |
Service Organizations and Reporting on Consistency |
December 1999 |
In effect |
| 89 |
Audit Adjustments |
December 1999 |
In effect |
| 90 |
Audit Committee Communications |
December 1999 |
In effect |
| 91 |
Federal GAAP Hierarchy |
April 2000 |
In effect |
| 92 |
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities |
September 2000 |
In effect |
| 93 |
Omnibus Statement on Auditing Standards-2000 |
October 2000 |
In effect |
| 94 |
The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit |
May 2001 |
In effect |
| 95 |
Generally Accepted Auditing Standards |
December 2001 |
In effect |
| 96 |
Audit Documentation |
January 2002 |
Superseded by SAS 103 |
| 97 |
Amendement to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles |
June 2002 |
In effect |
| 98 |
Omnibus Statement on Auditing Standards-2002 |
September 2002 |
In effect |
| 99 |
Consideration of Fraud in a Financial Statement Audit |
October 2002 |
In effect |
| 100 |
Interim Financial Information |
November 2002 |
In effect |
| 101 |
Auditing Fair Value Measurements and Disclosures |
January 2003 |
In effect |
| 102 |
Defining Professional Requirements in Statements on Auditing Standards |
December 2005 |
In effect |
| 103 |
Audit Documentation |
December 2005 |
In effect |
| 104 |
Amendement to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work) |
February 2006 |
In effect |
| 105 |
Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards |
February 2006 |
In effect |
| 106 |
Audit Evidence |
February 2006 |
In effect |
| 107 |
Audit Risk and Materiality in Conducting an Audit |
February 2006 |
In effect |
| 108 |
Planning and Supervision |
February 2006 |
In effect |
| 109 |
Understanding the Entity and its Environment and Assessing the Risks of Material Misstatements |
February 2006 |
In effect |
| 110 |
Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained |
February 2006 |
In effect |
| 111 |
Amendment to Statement on Auditing Standards No. 39: Audit Sampling |
February 2006 |
In effect |
| 112 |
Communicating Internal Control Related Matters Identified in an Audit |
May 2006 |
In effect |
| 113 |
Omnibus 2006 |
November 2006 |
In effect |
| 114 |
The Auditor’s Communication With Those Charged With Governance |
December 2006 |
In effect |
