Accounting Policy and Practice Report Standards Index

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

– Statements of Position (SOP)

– – SOP 94-6, Disclosure of Significant Risks and Uncertainties, PCAOB chief auditor suggests use for better managing risks, 853
– – SOP 97-2, Software Revenue Recognition, changes to addressed in EITF Issues 08-1 and 09-3, 665

– Statements on Auditing Standards (SAS)

– – SAS 1, Codification of Auditing Standards and Procedures, superseded by proposed SAS on subsequent events, 409; proposed revisions discussed, 854; exposure draft issued, 946
– – SAS 8, Other Information in Documents Containing Audited Financial Statements, clarifying exposure draft issued, 134
– – SAS 25, Quality Control for Audit of Financial Statements, proposed exposure draft superseding old standard proposed, 591
– – SAS 29, Reporting on Information Accompanying Basic Financial Statements in Auditor-Submitted Documents, clarifying exposure draft issued, 134
– – SAS 39, Audit Sampling, revision proposed to aid convergence with ISA 530, 220
– – SAS 52, Omnibus Statement on Auditing Standards — 1987, clarifying exposure draft issued, 134
– – SAS 54, Illegal Acts by Clients, proposed superseding standard issued, 175
– – SAS 58, Reports on Audited Financial Statements, superseded by proposed SAS on subsequent events, 409; exposure draft issued, 946
– – SAS 84, Communications Between Predecessor and Successor Auditors, proposed superseding standard issued, 175; successor to part of standard on terms of engagement proposed, 991
– – SAS 85, Written Representations, successor standard proposed, 991
– – SAS 99, Consideration of Fraud in Financial Statement Audit, proposed revision issued, 134
– – SAS 116, Interim Financial Information, effective for reviews after 12/15/09, 175

– Statements on Quality Control Standards (SQCS)

– – SQCS 7, Firm's System of Quality Control (Redrafted), exposure draft of revised standard proposed, 591