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New SASs, SSAEs, and SSARSs

New SASs, SSAEs, SSARSs, and SQMSs

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Statement on Quality Management Standards No. 3, Amendments to QM Sections 10, A Firm's System of Quality Management, and 20, Engagement Quality ReviewsStatement on Auditing Standards No. 149, Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)Statement on Auditing Standards No. 148, Amendment to AU-C Section 935Statement on Auditing Standards No. 147, Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance With Laws and RegulationsStatement on Standards for Accounting and Review Services No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review ServicesStatement on Auditing Standards No. 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing StandardsStatement on Quality Management Standards No. 2, Engagement Quality ReviewsStatement on Quality Management Standards No. 1, A Firm’s System of Quality ManagementStatement on Auditing Standards No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material MisstatementStatement on Auditing Standards No. 144, Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained From External Information SourcesSSAE 22 — Review EngagementsSSAE 21 — Direct Examination EngagementsStatement on Auditing Standards No. 143, Auditing Accounting Estimates and Related DisclosuresStatement on Auditing Standards No. 142, Audit EvidenceStatement on Auditing Standards No. 141, Amendment to the Effective Dates of SAS Nos. 134–140Statement on Auditing Standards No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137Statement on Auditing Standards No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134SSARS 25 — Materiality in a Review of Financial Statements and Adverse ConclusionsStatement on Auditing Standards No. 138, Amendments to the Description of the Concept of MaterialitySSAE 20 — Amendments to the Description of the Concept of MaterialitySSAE 19 — Agreed-Upon Procedures EngagementsStatement on Auditing Standards No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual ReportsStatement on Auditing Standards No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISAStatement on Auditing Standards No. 135, Omnibus Statement on Auditing Standards — 2019Statement on Auditing Standards No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial StatementsStatement on Auditing Standards No. 133, Auditor Involvement With Exempt Offering DocumentsSSAE 18 — Attestation Standards: Clarification and RecodificationStatements on Standards for Accounting and Review Services, Clarification and RecodificationStatement on Auditing Standards No. 129, Amendment to Statement on Auditing Standards No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as AmendedStatement on Auditing Standards No. 128, Using the Work of Internal AuditorsStatement on Auditing Standards No. 127, Omnibus Statement on Auditing Standards — 2013Statement on Auditing Standards No. 126, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern (Redrafted)AU Section 9551, Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of AU Section 551Statement on Auditing Standards (SAS), Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements (Redrafted)Statement on Auditing Standards (SAS) Interim Financial Information (Redrafted)Statement on Auditing Standards (SAS) Letters for Underwriters and Certain Other Requesting Parties (Redrafted)Statement on Standards for Accounting and Review Services No. 20, Revised Applicability of Statements on Standards for Accounting and Review ServicesStatement on Auditing Standards, Opening Balances—Initial Audit Engagements, Including Reaudit EngagementsStatement on Auditing Standards, Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing StandardsStatement on Auditing Standards, Written RepresentationsStatement on Auditing Standards, Terms of EngagementStatement on Auditing Standards, Consideration of Fraud in a Financial Statement Audit (Redrafted)Statement on Auditing Standards, Consideration of Omitted Procedures After the Report Release DateStatement on Auditing Standards, Consideration of Laws and Regulations In an Audit of Financial StatementsStatement on Auditing Standards, Audit Considerations Relating to an Entity Using a Service OrganizationSSARS 19 — Compliance and Review EngagementsSSARS 18 — Applicability of Statements on Standards for Accounting and Review ServicesSSAE 16 — Reporting on Controls at a Service OrganizationSSAE 17 — Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired