SAS Summaries
Current Projects
SAES Summaries
Home > Auditing Standards > SAS Summaries
Preface to the Pronouncements Issued by Auditing Standards Committee, English Version
Preface to the Pronouncements Issued by Auditing Standards Committee (pronounced on Dec. 1, 2021)
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]
No. 65 : Review of Financial Information Performed by the Independent Auditor of the Entity
No. 66 : Written Representations (pronounced on 14 November, 2017) [Note 1]
No. 67 : Related Parties(pronounced on 23 January, 2018) [Note 1]
No. 68 : Communication Deficiencies in Internal Control to Those Charged with Governance and Management (pronounced on 3 July, 2018)
No. 69 : External Confirmation(pronounced on 31 July, 2018) [Note 2]
No. 70 : Audit Evidence—Specific Considerations for Selected Items(pronounced on 25 September, 2018) [Note 3]
No. 71 : Using the Work of an Auditor’s Expert(pronounced on 26 March, 2019)
No. 72 : Consideration of Laws and Regulations in an Audit of Financial Statements (pronounced on 13 August, 2019)
No. 73 : Using the Work of Internal Auditors(pronounced on Mar 10, 2020)
No. 74: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (pronounced on September 29, 2020)
No. 75: Identifying and Assessing the Risks of Material Misstatement (pronounced on December 14, 2021)
Note 1： Effective from July 1, 2018 with early application permitted (unless required otherwise by laws/regulations.)
Note 2： Effective from July 1, 2019 with early application permitted (unless required otherwise by laws/regulations.)
Note 3： Effective from November 1, 2018 with early application permitted (unless required otherwise by laws/regulations.)
[Disclaimer]
[Copyright Notice]