Codification of Statements on Auditing Standards, Number 1 to 101

This volume, which is a reprint of the auditing part of the looseleaf edition of AICPA Professional Standards, includes Statements on Auditing Standards Nos. 1 through 101 and Statements on Standards for Attestation Engagements Nos. 1 through 12, issued by the Auditing Standards Board, Accounting and Review Services Committee, and the Consulting Services Executive Committee, and Auditing Interpretations and Attest Engagements Interpretations issued by the AICPA staff.This volume, issued by the Auditing Standards Board ("ASB"), is a Codification of currently effective Statements on Auditing Standards ("SASs") and the related Auditing Interpretations applicable to the preparation and issuance of audit reports for all non-issuers (non-issuers are all entities other than issuers as defined by the Sarbanes-Oxley Act, or other entities who are required to be audited by a registered public accounting firm as prescribed by the rules of the Securities and Exchange Commission). This volume is also a Codification of currently effective Statements on Standards for Attestation Engagements ("SSAEs"), and the related Attest Engagements Interpretations. Superseded portions have been deleted and all applicable amendments have been included. SASs are issued by the ASB, the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for entities that are non-issuers. Rule 201, General Standards, and Rule 202, Compliance With Standards, of the AICPA Code of Professional Conduct, requires an AICPA member who per¬forms an audit (the auditor) of the financial statements of a non-issuer to comply with standards promulgated by the ASB. The auditor should have sufficient knowledge of the SASs to identify those that are applicable to his or her audit and should be prepared to justify departures from the SASs.