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Codified Auditing Standards (AICPA)

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Statements on Auditing Standards-Introduction

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No. Official title Interpretations Issued or Effective on
110 Responsibilities and Functions of the Independent Auditor November 1972
120 Defining Professional Requirements in Statements on Auditing Standards December 2005
150 Generally Accepted Auditing Standards December 15, 2001
161 The Relationship of Generally Accepted Auditing Standards to Quality Control Standards November 1979

The General Standards

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No. Official title Interpretations Issued or Effective on
201 Nature of the General Standards November 1972
210 Training and Proficiency of the Independent Auditor November 1972
220 Independence November 1972
230 Due Professional Care in the Performance of Work November 1972

Standards of Fieldwork

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No. Official title Interpretations Issued or Effective on
311 Planning and Supervision 9311 December 15, 2006
312 Audit Risk and Materiality in Conducting an Audit 9312 December 15, 2006
314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement December 15, 2006
315 Communications Between Predecessor and Successor Auditors March 31, 1998
316 Consideration of Fraud in a Financial Statement Audit December 15, 2002
317 Illegal Acts by Clients 9317 January 1, 1989
318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained December 15, 2006
322 The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements December 15, 1991
324 Service Organizations 9324 March 31, 1993
325 Communicating Internal Control Related Matters Identified in an Audit December 15, 2009
326 Audit Evidence 9326 December 15, 2006
328 Auditing Fair Value Measurements and Disclosures 9328 June 15, 2003
329 Analytical Procedures January 1, 1989
330 The Confirmation Process June 15, 1992
331 Inventories November 1972
332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 9332 June 30, 2001
333 Management Representations 9333 June 30, 1998
334 Related Parties 9334 September 30, 1983
336 Using the Work of a Specialist 9336 December 15, 1994
337 Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments 9337 January 1976
337A Appendix—Illustrative Audit Inquiry Letter to Legal Counsel January 1976
337B Exhibit I—Excerpts From Financial Accounting Standards Board Accounting Standards Codification 450, Contingencies March 1975
337C Exhibit II—American Bar Association Statement of Policy Regarding Lawyers’ Responses to Auditors’ Requests for Information December 1975
339 Audit Documentation 9339 December 15, 2006
341 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern 9341 January 1, 1989
342 Auditing Accounting Estimates 9342 January 1, 1989
350 Audit Sampling 9350 June 25, 1983
380 The Auditor’s Communication With Those Charged With Governance December 15, 2006
390 Consideration of Omitted Procedures After the Report Date October 31, 1983

Standards of Reporting

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The First, Second, and Third Standards of Reporting

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No. Official title Interpretations Issued or Effective on
410 Adherence to Generally Accepted Accounting Principles 9410 November 1972
411 The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles 9411 March 15, 1992
420 Consistency of Application of Generally Accepted Accounting Principles 9420 November 1972
431 Adequacy of Disclosure in Financial Statements October 1980

The Fourth Standard of Reporting

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No. Official title Interpretations Issued or Effective on
504 Association With Financial Statements 9504 November 1979
508 Reports on Audited Financial Statements 9508 January 1, 1989
530 Dating of the Independent Auditor’s Report November 1972
532 Restricting the Use of an Auditor’s Report December 31, 1998
534 Reporting on Financial Statements Prepared for Use in Other Countries 9534 July 31, 1986
543 Part of Audit Performed by Other Independent Auditors 9543 November 1972
544 Lack of Conformity With Generally Accepted Accounting Principles November 1972
550 Other Information in Documents Containing Audited Financial Statements December 31, 2010
550A Other Information in Documents Containing Audited Financial Statements 9550A December 1975
551 Supplementary Information in Relation to the Financial Statements as a Whole December 31, 2010
551A Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents December 31, 1980
552 Reporting on Condensed Financial Statements and Selected Financial Data January 1, 1989
558 Required Supplementary Information December 15, 2010
558A Required Supplementary Information 9558A April 1998
560 Subsequent Events November 1972
561 Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report 9561 November 1972

Other Types of Reprots

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No. Official title Interpretations Issued or Effective on
623 Special Reports 9623 July 1, 1989
625 Reports on the Application of Accounting Principles 9625 July 1986
634 Letters for Underwriters and Certain Other Requesting Parties 9634 June 30, 1993

Special Topics

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No. Official title Interpretations Issued or Effective on
711 Filings Under Federal Securities Statutes 9711 April 1981
722 Interim Financial Information December 15, 2002

Compliance Auditing

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No. Official title Interpretations Issued or Effective on
801 Compliance Audits June 15, 2010