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Statements of Auditing Standards, English Version
[Auditing Standards]
No. 01 : Summary of Generally Accepted Auditing Standards (revision, Jan. 25, 2000)
No. 06 : Related Parties (revision, Nov. 8, 2005)
No. 07 : Management Representations (pronounced on Sep. 30, 1985)
No. 09 : Physical Inventory Observation (pronounced on Apr.15, 1986)
No. 16 : Going Concern (revision, Nov. 16, 1999) (replaced by SAS No.61)
No. 17 : Communication between Successor and Predecessor Auditors (pronounced on May 1,  1989)
No. 19 : The Examination of Prospective Financial Information (pronounced on Oct. 16, 1990)
No. 20 : Using the Work of an Expert (pronounced on Nov. 16, 1990)
No. 21 : Initial Engagements - Opening Balances (revision, Nov. 2, 1999) (replaced by SAS No.63)
No. 23 : Auditing of Contingencies (revision, Nov. 23, 1999)
No. 25 : Considering the Work of Internal Audit (pronounced on Oct. 5, 1993)
No. 26 : Audit Sampling (pronounced on June 30, 1994)
No. 27 : Terms of Audit Engagements (revision, Feb. 22, 2000) (replaced by SAS No.64)
No. 28 : The Auditor's Report on Special Purpose Audit Engagements (revision, Dec. 21, 1999)
No. 29 : Consideration of Laws and Regulations in an Audit of Financial Statements (pronounced  on June 25, 1996)
No. 33 : The Auditor's Report on Financial Statements (revision, Dec. 21, 1999) (replaced by SAS No.57)
No. 34 : Engagements to Perform Agree-Upon Procedures Regarding Financial Information  (pronounced on Aug. 24, 1999)
No. 35 : Engagements to Compile Financial Information (pronounced on Nov. 28, 2000)
No. 36 : Engagements to Review Financial Statements (pronounced on Nov. 27, 2001)
No. 38 : External Confirmations (revision of appendix, Jan. 18, 2005)
No. 39 : Communications with Those Charged with Governance (pronounced on July 15, 2003) (replaced by SAS No.62)
No. 40 : The Auditor's Responsibilities Relating to Other Information in Documents Containing  Audited Financial Statements (pronounced on July 1, 2004)
No. 41 : Reporting on Comparative Financial Statements (pronounced on Nov. 30, 2004) (replaced by SAS No.60)
No. 43 : The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements  (pronounced on Sep. 1, 2006)
No. 44 : Quality Control for Audits of Historical Financial Information (pronounced on Sep. 1,
 2007)
No. 45 : Audit Documentation (pronounced on Feb. 26, 2008)
No. 46 : Quality Control For Firms (pronounced on Dec. 16, 2008)
No. 47 : Planning an Audit of Financial Statements (pronounced on Oct. 1, 2009)
No. 48 : Identifying and Assessing the Risks of Material Misstatement Through Understanding
 the Entity and its Environment (pronounced on Nov. 15, 2010)
No. 49 : The Auditor’s Responses to Assessed Risks (pronounced on Mar. 15, 2011)
No. 50 : Analytical procedures (pronounced on Mar. 31, 2011)
No. 51 : Materiality in Planning and Performing an Audit (pronounced on Sep. 13, 2011)
No. 52 : Evaluation of Misstatements Identified During the Audit (pronounced on Oct. 18, 2011)
No. 53 : Audit Evidence (pronounced on April. 24, 2012)
No. 54 : Special Considerations-Audits of Group Financial Statements (revision, March 3, 2017) [Note 1]
No. 55 : Subsequent Events (pronounced on September. 17, 2013)
No. 56 : Auditing Accounting Estimates and Related Disclosures (pronounced on November .11, 2014)
No. 57 : Forming an Opinion and Reporting on Financial Statements (pronounced on September 22, 2015)[Note 1]
No. 58 : Communicating Key Audit Matters in the Independent Auditor’s Report (pronounced on April .12, 2016)[Note 1]
No. 59 : Modifications to the Opinion in the Independent Auditor’s Report (pronounced on July 5, 2016)[Note 1]
No. 60 : Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (pronounced on July 19, 2016) [Note 1]
No. 61 : Going Concern (pronounced on November 1, 2016) [Note 1]
No. 62 : Communication with those Charged with Governance (pronounced on 27 December, 2016) [Note 1]
No. 63 : Initial Audit Engagements—Opening Balances (pronounced on March 21, 2017) [Note 1]
No. 64 : Agreeing the Terms of Audit Engagements (pronounced on June 6, 2017) [Note 1]
Note 1: Effective from July 1, 2018 with early application permitted (unless required otherwise by laws/regulations.)
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