Codification of statements on auditing standards (clarified)
Subtitle: numbers 122 to 125, as of January 2012
By: AICPA
Contributors: American Institute of Certified Public Accountants
Publisher: American Institute of Certified Public Accountants
Published: 2012
Place of publication: New York, NY
Language: eng
Number of pages: 1194
ISBN-13: 9781937350246; 9781937350239
Subjects: Auditing; Standards; Accounting
Other titles: Statements on auditing standards (clarified) :; Statements on auditing standards; AICPA professional standards, U.S. auditing standards
Notes: "Reprinted from AICPA professional standards, U.S. auditing standards -- AICPA (Clarified) Parts (as of January 2012)."--Title page verso.

"To address concerns over the clarity, length, and complexity of its standards, the Auditing Standards Board (ASB) has made a significant effort to clarify the Statements on Auditing Standards (SASs). The ASB established clarity drafting conventions and undertook to redraft all of its SASs in accordance with those conventions ..."--Preface.

Includes bibliographical references and index.
Table of contents: title: AU 100 Statements on auditing standards; title: introduction; title: AU 200 The general standards; title: AU 300 The standards of field work; title: AU 400 The first, second, and third standards of reporting; title: AU 500 The fourth standard of reporting; title: AU 600 Other types of reports; title: AU 700 Special topics; title: AU 800 Compliance auditing; title: AU 900 Special reports of the committee on auditing.; title: AU-C 200-299 General principles nad responsibilities; title: AU-C 300-499 Risk assessment and response to assessed risks; title: AU-C 500-599 Audit evidence; title: AU-C 600-699 Using the work of others; title: AU-C 700-799 Audit conclusions and reporting; title: AU-C 800-899 Special considerations; title: AU-C 900-999 Special considerations in the United States.