Accounting and Auditing Research and Databases: Practitioner's Desk Reference

Appendix: Abbreviations Commonly Used in Citations

An alphabetized list of organizations creating professional or legal authorities shows the major accounting, auditing, or tax abbreviations for their sources.

Issuance Abbreviation	Title of Issuance	(Division of the Standard Setter or Comment)
AICPA	American Institute of Certified Public Accountants
AAG	Audit and Accounting Guide	(add hyphen and three-letter abbreviation for each)
APBO	Accounting Principles Board Opinions	(predecessor to FASB)
APBS	Accounting Principles Board Statements	(predecessor to FASB)
ARB	Accounting Research Bulletin	(AICPA's predecessor to APB)
AT	Attestation part of codified AICPA Professional Standards
AU	Auditing part of codified AICPA Professional Standards
AUG	Industry Audit Guide	(add hyphen and three-letter abbreviation for each)
Issuance Abbreviation	Title of Issuance	(Division of the StandardSetter or Comment)
AUIJ	Auditing Interpretation	(Auditing Standards Board)
ET-INT	Ethics Interpretation of Rules of Conduct	(Professional Ethics Division)
ET-RULE	Code of Professional Conduct—Rules
PRP	Standards for Performing and Reporting on Peer Reviews	(National PRC)
SARI	Accounting and Review Services Interpretations	(ARS Committee)
SAS	Statements on Auditing Standards	(Auditing Standards Board—ASB)
SECPS	SEC Practice Section Statement on Standards
SOP	Statements of Position	(Accounting Standards Division, prior to ASB)
SSAE	Statement on Standards for Attestation ...