SAS 1—Codification of Auditing Standards and ProceduresSAS 2—Reports on Audited Financial StatementsSAS 3—The Effects of EDP on the Auditor's Study and Evaluation of Internal ControlSAS 4—Quality Control Considerations for a Firm of Independent AuditorsSAS 5—The Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles” in the Independent Auditor's ReportSAS 6—Related Party TransactionsSAS 7—Communication between Predecessor and Successor AuditorSAS 8—Other Information in Documents Containing Audited Financial StatementsSAS 9—The Effect of an Internal Audit Function on the Scope of the Independent Auditor's ExaminationSAS 10—Limited Review of Interim Financial InformationSAS 11—Using the Work of a SpecialistSAS 12—Inquiry of a Client's Lawyer Concerning Litigation, Claims, and AssessmentsSAS 13—Reports on a Limited Review of Interim Financial InformationSAS 14—Special ReportsSAS 15—Reports on Comparative Financial StatementsSAS 16—The Independent Auditor's Responsibility for the Detection of Errors or IrregularitiesSAS 17—Illegal Acts by ClientsSAS 18—Unaudited Replacement Cost InformationSAS 19—Client RepresentationsSAS 20—Required Communication of Material Weaknesses in Internal Accounting ControlSAS 21—Segment InformationSAS 22—Planning and SupervisionSAS 23—Analytical Review ProceduresSAS 24—Review of Interim Financial InformationSAS 25—The Relationship of Generally Accepted Auditing Standards to Quality Control StandardsSAS 26—Association with Financial StatementsSAS 27—Supplementary Information Required by the Financial Accounting Standards BoardSAS 28—Supplementary Information on the Effects of Changing PricesSAS 29—Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted DocumentsSAS 30—Reporting on Internal Accounting ControlSAS 31—Evidential MatterSAS 32—Adequacy of Disclosure in Financial StatementsSAS 33—Supplementary Oil and Gas Reserve InformationSAS 34—The Auditor's Considerations When a Question Arises about an Entity's Continued ExistenceSAS 35—Special Reports: Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial StatementSAS 36—Review of Interim Financial InformationSAS 37—Filings under Federal Securities StatutesSAS 38—Letters for UnderwritersSAS 39—Audit SamplingSAS 40—Supplementary Mineral Reserve InformationSAS 41—Working PapersSAS 42—Reporting on Condensed Financial Statements and Selected Financial DataSAS 43—Omnibus Statement on Auditing StandardsSAS 44—Special-Purpose Reports on Internal Accounting Control at Service OrganizationsSAS 45—Omnibus Statement on Auditing Standards—1983SAS 46—Consideration of Omitted Procedures after the Report DateSAS 47—Audit Risk and Materiality in Conducting an AuditSAS 48—The Effects of Computer Processing on the Audit of Financial StatementsSAS 49—Letters for UnderwritersSAS 50—Reports on the Application of Accounting PrinciplesSAS 51—Reporting on Financial Statements Prepared for Use in Other CountriesSAS 52—Omnibus Statement on Auditing Standards—1987SAS 53—The Auditor's Responsibility to Detect and Report Errors and IrregularitiesSAS 54—Illegal Acts by ClientsSAS 55—Consideration of Internal Control in a Financial Statement AuditSAS 56—Analytical ProceduresSAS 57—Auditing Accounting EstimatesSAS 58—Reports on Audited Financial StatementsSAS 59—The Auditor's Consideration of an Entity's Ability to Continue as a Going ConcernSAS 60—Communication of Internal Control Related Matters Noted in an AuditSAS 61—Communication with Audit CommitteesSAS 62—Special ReportsSAS 63—Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial AssistanceSAS 64—Omnibus Statement on Auditing StandardsSAS 65—The Auditor's Consideration of the Internal Audit Function in an Audit of Financial StatementsSAS 66—Communication of Matters about Interim Financial Information Filed or to Be Filed with Specified Regulatory AgenciesSAS 67—The Confirmation ProcessSAS 68—Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial AssistanceSAS 69—The Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles in the Independent Auditor's ReportSAS 70—Service OrganizationsSAS 71—Interim Financial InformationSAS 72—Letters for Underwriters and Certain Other Requesting PartiesSAS 73—Using the Work of a SpecialistSAS 74—Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial AssistanceSAS 75—Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial StatementSAS 76—Amendments to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting PartiesSAS 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 ReportsSAS 78—Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS 55SAS 79—Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial StatementsSAS 80—Amendment to Statement on Auditing Standards No. 31, Evidential MatterSAS 81—Auditing InvestmentsSAS 82—Consideration of Fraud in a Financial Statement AuditSAS 83—Establishing an Understanding with the ClientSAS 84—Communications between Predecessor and Successor AccountantsSAS 85—Management RepresentationsSAS 86—Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting PartiesSAS 87—Restricting the Use of an Auditor's ReportSAS 88—Service Organizations and Reporting on ConsistencySAS 89—Audit AdjustmentsSAS 90—Audit Committee CommunicationsSAS 91—Federal GAAP HierarchySAS 92—Auditing Derivative Instruments, Hedging Activities, and Investments in SecuritiesSAS 93—Omnibus Statement on Auditing Standards—2000SAS 94—The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement AuditSAS 95—Generally Accepted Auditing StandardsSAS 96—Audit DocumentationSAS 97—Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting PrinciplesSAS 98—Omnibus Statement on Auditing Standards—2002SAS 99—Consideration of Fraud in a Financial Statement AuditSAS 100—Interim Financial InformationSAS 101—Auditing Fair Value Measurements and DisclosuresSAS 102—Defining Professional Requirements in Statements on Auditing StandardsSAS 103—Audit DocumentationSAS 104—Amendment to SAS 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”)SAS 105—Amendment to SAS 95—Generally Accepted Auditing StandardsSAS 106—Audit EvidenceSAS 107—Audit Risk and Materiality in Conducting an AuditSAS 108—Planning and SupervisionSAS 109—Understanding the Entity and Its Environment and Assessing the Risks of Material MisstatementSAS 110—Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence ObtainedSAS 111—Amendment to Statement on Auditing Standards No. 39, Audit SamplingSAS 112—Communication of Internal Control–Related Matters Identified in an AuditSAS 113—Omnibus 2006SAS 114—The Auditor's Communication with Those Charged with GovernanceSAS 115—Communicating Internal Control Related Matters Identified in an AuditSAS 116—Interim Financial InformationSAS 117—Compliance AuditsSAS 118—Other Information in Documents Containing Audited Financial StatementsSAS 119—Supplementary Information in Relation to the Financial Statements as a WholeSAS 120—Required Supplementary InformationSAS 121—Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial InformationAS 1—References in Auditor's Reports to the Standards of the Public Company Accounting Oversight BoardAS 2—An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial StatementsAS 3—Audit DocumentationAS 4—Reporting on Whether a Previously Reported Material Weakness Continues to ExistAS 5—An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial StatementsAS 6—Evaluating Consistency of Financial StatementsAS 7—Engagement Quality ReviewAS 8—Audit RiskAS 9—Audit PlanningAS 10—Supervision of the Audit EngagementAS 11—Consideration of Materiality in Planning and Performing an AuditAS 12—Identifying and Assessing Risks of Material MisstatementsAS 13—The Auditor's Responses to the Risks of Material MisstatementAS 14—Evaluating Audit ResultsAS 15—Audit Evidence
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