Clarified Statements on Auditing Standards available from the AICPA

The final clarified SASs are available at the AICPA website here.

They are in 36 files.  Downloaded them for ease of reading and checking on things for some projects I’m working on.  The total size of the PDF files is 6.3 MB.

Lots of material there. Might be good to start reading them soon since they are expected to go into effect for audits of 12-31-12 financial statements (precise transition is financial statement periods ending after 12-15-12).

Update:  There are 5 clarified/rewritten SASs in draft form, which can be found here. Also one omnibus draft that makes several revisions to other clarified SASs.

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