米国監査基準書
米国監査基準書の一覧表

| No>  | タイトル | 公表時期 | 現在の状態 |
| --- | --- | --- | --- |
| 1 | Codification of Auditing Standards and Procedures full-text | 11月 1972年 | 有効 |
| 2 | Reports on Audited Financial Statements full-text | 10月 1974年 | SAS第58号に改訂 |
| 3 | The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control full-text | 12月 1974年 | SAS第48号に改訂 |
| 4 | Quality Control Considerations for a Firm of Independent Auditors full-text | 12月 1974年 | SAS第25号に改訂 |
| 5 | The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report full-text | 7月 1975年 | SAS第69号に改訂 |
| 6 | Related Party Transactions full-text | 7月 1975年 | SAS第45号に改訂 |
| 7 | Communications Between the Predecessor and Successor Auditors full-text | 10月 1975年 | SAS第84号に改訂 |
| 8 | Other Information in Documents Containing Audited Financial Statements full-text | 12月 1975年 | 有効 |
| 9 | The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination full-text | 12月 1975年 | SAS第65号に改訂 |
| 10 | Limited Review of Interim Financial Information full-text | 12月 1975年 | SAS第24号に改訂 |
| 11 | Using the Work of a Specialist full-text | 12月 1975年 | SAS第73号に改訂 |
| 12 | Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments full-text | 1月 1976年 | 有効 |
| 13 | Reports on a Limited Review of Interim Financial Information full-text | 5月 1976年 | SAS第24号に改訂 |
| 14 | Special Reports full-text | 12月 1976年 | SAS第62号に改訂 |
| 15 | Reports on Comparative Financial Statements full-text | 12月 1976年 | SAS第58号に改訂 |
| 16 | The Independent Auditor's Responsibility full-text | 1月 1977年 | SAS第53号に改訂 |
| 17 | Illegal Acts by Clients full-text | 1月 1977年 | SAS第54号に改訂 |
| 18 | Unaudited Replacement Cost-Information full-text | 5月 1977年 | ASBに吸収 |
| 19 | Client Representations full-text | 6月 1977年 | SAS第85号に改訂 |
| 20 | Required Communication of Material Weaknesses in Internal Accounting Control full-text | 8月 1977年 | SAS第60号に改訂 |
| 21 | Segment Information full-text | 12月 1977年 | ASBに吸収 |
| 22 | Planning and Supervision full-text | 3月 1978年 | 有効 |
| 23 | Analytical Review Procedures full-text | 10月 1978年 | SAS第56号に改訂 |
| 24 | Review of Interim Financial Information full-text | 3月 1979年 | SAS第36号に改訂 |
| 25 | The Relationship of Generally Accepted Auditing Standards to Quality Control Standards full-text | 11月 1979年 | 有効 |
| 26 | Association with Financial Statements full-text | 11月 1979年 | 有効 |
| 27 | Supplementary Information Required by the Financial Accounting Standards Board full-text | 12月 1979年 | SAS第52号に改訂 |
| 28 | Supplementary Information on the Effects of Changing Prices full-text | 6月 1980年 | SAS第52号に改訂 |
| 29 | Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents full-text | 7月 1980年 | 有効 |
| 30 | Reporting on Internal Accounting Control full-text | 7月 1980年 | SSAE 2 |
| 31 | Evidential Matter full-text | 8月 1980年 | SAS第80に修正 |
| 32 | Adequacy of Disclosure of Financial Statements full-text | 10月 1980年 | 有効 |
| 33 | Supplementary Oil and Gas Reserve Information full-text | 10月 1980年 | SAS第45号に改訂 |
| 34 | The Auditor's Considerations When a Question Arises About and Entity's Continued Existence full-text | 3月 1981年 | SAS第59号に改訂 |
| 35 | Special Reports-Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement full-text | 4月 1981年 | SAS第75号に改訂 |
| 36 | Review of Interim Financial Information full-text | 4月 1981年 | SAS第71号に改訂 |
| 37 | Filings Under Federal Securities Statutes full-text | 4月 1981年 | 有効 |
| 38 | Letters for Underwriters full-text | 4月 1981年 | SAS第49号に改訂 |
| 39 | Audit Sampling full-text | 6月 1981年 | 有効 |
| 40 | Supplementary Mineral Reserve Information full-text | 2月 1982年 | SAS第52号に改訂 |
| 41 | Working Papers full-text | 4月 1982年 | SAS第96号に改訂 |
| 42 | Reporting on Condensed Financial Statements and Selected Financial Data full-text | 9月 1982年 | 有効 |
| 43 | Omnibus Statement on Auditing Standards full-text | 8月 1982年 | 多様なSAS |
| 44 | Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text | 12月 1982年 | SAS第70号に改訂 |
| 45 | Omnibus Statement on Auditing Standards-1983 full-text | 8月 1983年 | 有効 |
| 46 | Consideration of Omitted Procedures After the Report Date full-text | 9月 1983年 | 有効 |
| 47 | Audit Risk and Materiality in Conducting an Audit full-text | 12月 1983年 | 有効 |
| 48 | The Effects of Computer Processing on the Audit of Financial Statements full-text | 7月 1984年 | 有効 |
| 49 | Letters for Underwriters full-text | 9月 1984年 | SAS第72号に改訂 |
| 50 | Reports on the Application of Accounting Principles full-text | 7月 1986年 | 有効 |
| 51 | Reporting on Financial Statements Prepared for Use in Other Countries full-text | 7月 1986年 | 有効 |
| 52 | Omnibus Statement on Auditing Standards-1987 full-text | 4月 1988年 | 有効 |
| 53 | The Auditor's Responsibility to Detect and Report Errors and Irregularities full-text | 4月 1988年 | SAS第82号に改訂 |
| 54 | Illegal Acts by Clients full-text | 4月 1988年 | 有効 |
| 55 | Consideration of Internal Control in a Financial Statement Audit full-text | 4月 1988年 | SAS第109号に改訂 |
| 56 | Analytical Procedures full-text | 4月 1988年 | 有効 |
| 57 | Auditing Accounting Estimates full-text | 4月 1988年 | 有効 |
| 58 | Reports on Audited Financial Statements full-text | 4月 1988年 | 有効 |
| 59 | The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern full-text | 4月 1988年 | SAS第126号に改訂 |
| 60 | Communication of Internal Control Related Matters Noted in an Audit full-text | 4月 1988年 | SAS第112号に改訂 |
| 61 | Communication With Audit Committees full-text | 4月 1988年 | SAS第114, in part only (because SAS第114 was adopted after 4月 16, 2003 and was not subsequently adopted as an Interim Auditing Standard by the PCAOB, it does not apply to public companies, so public companies should retain references in their proxy statements and audit committee charters (as applicable) to SAS第61) |
| 62 | Special Reports full-text | 4月 1989年 | 有効 |
| 63 | Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance full-text | 4月 1989年 | SAS第68号に改訂 |
| 64 | Omnibus Statement on Auditing Standards-1990 full-text | 12月 1990年 | 有効 |
| 65 | The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements full-text | 4月 1991年 | 有効 |
| 66 | Communication of Matters About Interim Financial Information Filed or to Be Filed with Special Regulatory Agencies-An Amendment to SAS第No. 36: Review of Interim Financial Information full-text | 6月 1991年 | SAS第71号に改訂 |
| 67 | The Confirmation Process full-text | 11月 1991年 | 有効 |
| 68 | Compliance Auditing Considerations in Audits of Governmental Financial Assistance full-text | 12月 1991年 | SAS第74号に改訂 |
| 69 | The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" full-text | 1月 1992年 | 有効 |
| 70 | Service Organizations Full-text | 4月 1992年 | SSAE 16 |
| 71 | Interim Financial Information full-text | 5月 1992年 | SAS第100号に改訂 |
| 72 | Letters for Underwriters and Certain Other Requesting Parties full-text | 2月 1993年 | 有効 |
| 73 | Using the Work of a Specialist full-text | 7月 1994年 | 有効 |
| 74 | Compliance Auditing Considerations in Audits of Governmental Financial Assistance full-text | 2月 1995年 | SAS第117号に改訂 |
| 75 | Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement full-text | 9月 1995年 | SAS第93号に改訂 |
| 76 | Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties full-text | 9月 1995年 | 有効 |
| 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 full-text | 11月 1995年 | 有効 |
| 78 | Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 full-text | 12月 1995年 | 有効 |
| 79 | Amendment to Statement on Auditing Standards No. 58: Reports on Audited Financial Statements full-text | 12月 1995年 | 有効 |
| 80 | Amendment to Statement on Auditing Standards No. 31: Evidential Matter full-text | 12月 1996年 | 有効 |
| 81 | Auditing Investments full-text | 12月 1996年 | SAS第92号に改訂 |
| 82 | Consideration of Fraud in a Financial Statement Audit full-text | 2月 1997年 | SAS第99号に改訂 |
| 83 | Establishing an Understanding With the Client full-text | 10月 1997年 | 有効 |
| 84 | Communications Between the Predecessor and Successor Auditors full-text | 10月 1997年 | 有効 |
| 85 | Management Representations full-text | 11月 1997年 | 有効 |
| 86 | Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties full-text | 3月 1998年 | 有効 |
| 87 | Restricting the Use of the Auditor's Report full-text | 9月 1998年 | 有効 |
| 88 | Service Organizations and Reporting on Consistency full-text | 12月 1999年 | 有効 |
| 89 | Audit Adjustments full-text | 12月 1999年 | 有効 |
| 90 | Audit Committee Communications full-text | 12月 1999年 | 有効 |
| 91 | Federal GAAP Hierarchy full-text | 4月 2000年 | 有効 |
| 92 | Auditing Derivative Instruments, Hedging Activities, and Investments in Securities full-text | 9月 2000年 | 有効 |
| 93 | Omnibus Statement on Auditing Standards-2000 full-text | 10月 2000年 | 有効 |
| 94 | The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit full-text | 5月 2001年 | 有効 |
| 95 | Generally Accepted Auditing Standards full-text | 12月 2001年 | 有効 |
| 96 | Audit Documentation full-text | 1月 2002年 | SAS第103号に改訂 |
| 97 | Amendement to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles full-text | 6月 2002年 | 有効 |
| 98 | Omnibus Statement on Auditing Standards-2002 full-text | 9月 2002年 | 有効 |
| 99 | Consideration of Fraud in a Financial Statement Audit full-text | 10月 2002年 | 有効 |
| 100 | Interim Financial Information full-text | 11月 2002年 | 有効 |
| 101 | Auditing Fair Value Measurements and Disclosures full-text | 1月 2003年 | 有効 |
| 102 | Defining Professional Requirements in Statements on Auditing Standards full-text | 12月 2005年 | 有効 |
| 103 | Audit Documentation full-text | 12月 2005年 | 有効 |
| 104 | Amendment to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work) | 2月 2006年 | 有効 |
| 105 | Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards | 2月 2006年 | 有効 |
| 106 | Audit Evidence | 2月 2006年 | 有効 |
| 107 | Audit Risk and Materiality in Conducting an Audit | 2月 2006年 | 有効 |
| 108 | Planning and Supervision | 2月 2006年 | 有効 |
| 109 | Understanding the Entity and its Environment and Assessing the Risks of Material Misstatements | 2月 2006年 | 有効 |
| 110 | Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained | 2月 2006年 | 有効 |
| 111 | Amendment to Statement on Auditing Standards No. 39: Audit Sampling | 2月 2006年 | 有効 |
| 112 | Communicating Internal Control Related Matters Identified in an Audit | 5月 2006年 | SAS第115号に改訂 |
| 113 | Omnibus 2006 | 11月 2006年 | 有効 |
| 114 | The Auditor’s Communication With Those Charged With Governance | 12月 2006年 | 有効, in part supersedes SAS第61号(because the standard was adopted after 4月 16, 2003 and was not subsequently adopted as an Interim Auditing Standard by the PCAOB, it does not apply to public companies, so public companies should retain references to SAS第61号) |
| 115 | Communicating Internal Control Related Matters Identified in an Audit | 10月 2008年 | 有効 |
| 116 | Interim Financial Information | 2月 2009年 | 有効 |
| 117 | Compliance Audits | 12月 2009年 | 有効 |
| 118 | Other Information in Documents Containing Audited Financial Statements | 2010年 | 有効 |
| 119 | Supplementary Information in Relation to the Financial Statements as a Whole | 2010年 | 有効 |
| 120 | Required Supplementary Information | 2010年 | 有効 |
| 121 | Revised applicability of statement on auditing standards no. 100, Interim financial information | 2月 2011年 | 有効 |
| 122 | Clarification and recodification | 10月 2011年 | 有効 |
| 123 | Omnibus statement on auditing standards | 10月 2011年 | 有効 |
| 124 | Financial statements prepared in accordance with a financial reporting framework generally accepted in another country | 10月 2011年 | 有効 |
| 125 | Alert that restricts the use of the auditor's written communication | 12月 2011年 | 有効 |
| 126 | Auditor's consideration of an entity's ability to continue as a going concern (redrafted) | 7月 2012年 | 有効 |
| 127 | Omnibus statement on auditing standards - 2913 | 1月 2013年 | 有効 |
| 128 | Using the work of internal auditors | 2月 2014年 | 有効 |
| 129 | Amendment to statement on auditing standards no. 122 section 920, Letters for underwriters and certain other requesting parties, as amended | 7月 2014年 | 有効 |
| 130 | Audit of internal control over financial reporting that is integrated with an audit of financial statements | 10月 2015年 | 有効 |
| 131 | Amendment to Statement on auditing standards no. 122, Section 700, Forming an opinion and reporting on financial statements | 1月 2016年 | 有効 |