If you want to start looking at all those new SASs that will go into effect for our 2013 audits of 12-31-12 financial statements, the AICPA website has a page for the Clarity Project.
Two documents give an overview:
- mapping current AU sections to the new SASs
- summary of changed requirements from the current SASs to the Clarified SASs
You may be intimidated by the length of the summary. It is 28 pages long. I think the length of just the summarized changes should be a warning to us that we need to get started studying now.