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June 1, 1980 1981: AICPA Professional Standards: Auditing as of June 1, 1981 full-text: June 1, 1981 1982: AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982 full-text: June 1, 1982 1983: AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983 full-text: June 1, 1983 1984
Service organizations, applying SAS no. 70, as amended, with conforming changes as of May 1, 2007 full-text: 50-09: 2008: Service organizations, applying SAS no. 70, as amended, with conforming changes as of March 1, 2008 full-text: 50-10: 2009: Service organizations, applying SAS no. 70, as amended, with conforming changes as of May 1, 2009 ...
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
On January 30, 1939, the Committee on Auditing Procedure was formed by the AICPA to evaluate, discuss, and issue guidance exclusively on auditing-related matters. [8] This Committee is considered the antecessor of the Auditing Standards Board, and was the first to issue Statements on auditing standards and principles to the public accounting ...
[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
These changes can be attributed to the introduction of SAS No. 122 and SAS No. 123. [5] For periods ending after December 15, 2012, the following is an example of a standard unqualified auditor's report on financial statements as it is used in most countries, using the name ABC Company, which was incorporated in California, as an auditee's name:
The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to improve federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. [3]