AU 100–230: The Auditor’s Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards)

AU-C 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards

AU-C 220: Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards


Original Pronouncements Statements on Auditing Standards (SASs) 1, 5, 25, 41, 43, 78, 82, 95, 98, 99, 102, 104, 105, and 113.
Effective Date All standards currently are effective.
Applicability All audits in accordance with generally accepted auditing standards (GAAS) and other services covered by SASs.
NOTE: All sections apply whether the financial statements are presented in conformity with generally accepted accounting principles (GAAP) or other comprehensive basis of accounting (OCBOA) unless otherwise noted.


SAS No. 122, Codification of Auditing Standards and Procedures, is effective for audits of financial statements with periods ending on or after December 15, 2012.

AU-C 200 supersedes AU sections 110, 201, 210, 220, and 330. What is required of the auditor is not substantially changed. However, the structure is changed by the clarified SAS, and new terminology is used.

SAS No. 95 (AU Section 150), which contains the general, field work, and reporting standards, is superseded. In its place, ...

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