This edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving auditors the most up-to-date information they need to conduct successful audits and provide high-quality services to their clients.

This authoritative guidance, issued directly from the AICPA, is essential to fully understand the requirements associated with an audit. This edition includes the following new standard:

SAS No. 133, Auditor Involvement With Exempt Offering Documents
This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.