SAS

-
Statements on Auditing Standards
Their interpretations of the generally accepted auditing standards (GAAS) that are mandatory for the
members of the American Institute of Certified Public Accountants
AICPA (American Institute of Certified Public Accountants)
Certified Publics), but they have become an international standard, especially on our continent. The
Auditing Standards Statements are issued by the Auditing Standards Board.
Standard Board
ASB).
Provide guidance to external auditors on the impact of internal control on the planning and development of a
audit of financial statements of companies, presenting as control objectives the financial information,
the ef
effectiveness and efficiency of operations and compliance with regulations, developed in the
components of control environment, risk assessment, control activities, information, communication and
monitoring. COSO.

SAS 1 Introduction. Standards: General, Relating to the Execution of Work, Relating to Information and the Report.
Other types of Report. Special Topics. Special Reports.
SAS 2 Opinions on Audited Financial Statements
SAS 3 The Effects of the Electronic Data Process
os (PED) About the Study and Evaluation of Internal Control of
Auditor
SAS 4 Considerations Related to Quality Control in an Independent Auditing Firm
SAS 5 The Meaning of 'Presented Reasonably in Accordance with Accounting Principles'
Generally
Accepted in the Independent Auditor's Report
SAS 6 Transactions between Related Parties
SAS 7 Communications between the Predecessor and Successor Auditor
SAS 8 Other Information in Documents Included with the Financial Statements
os
SAS 9 The Effect of the Internal Audit Function on the Scope of the Independent Auditor's Examination
SAS 10 Limited Review of Interim Financial Information
SAS 11 Statements on the Use of a Specialist's Work
SAS 12 Request for Info
Information to the Client's Lawyer Regarding Litigation, Claims, and Appraisals
SAS 13 Opinion on a Limited Review of Interim Financial Information
SAS 14 Special Reports
SAS 15 Opinions on Comparative Financial Statements
SAS 16 The Responsibility
The Independent Auditor's Ability to Detect Errors or Irregularities
SAS 17 Illegal Acts of Clients
SAS 18 Unaudited Replacement Cost Information
SAS 19 Safeguards and Representations Obtained from the Client Management
SAS 20 Requirement
Communication on Important Weaknesses in Internal Control
SAS 21 Information about Segments
SAS 22 Planning and Supervision
SAS 23
Analytical review procedures
SAS 24
Review of interim financial information
SAS 25
Relationship d
generally accepted auditing standards with quality control standards
SAS 26
Financial statement relationship
SAS 27
Additional information requested by the Financial Accounting Standards Committee
SAS 28
Additional information about the efe
effects of price changes
AUDIT AND FINANCE NOTES
–
M.
SC. PEDRO BEJARANO VEL
ÁSQUEZ

______________

SAS 29
Report on the information accompanying the basic financial statements in documents
prepared by the auditor
SAS 30
Report on internal accounting control
SAS 31
Evidence of proof
SAS 32
Revelation
not adequate in the financial statements
SAS 33
Additional information about oil and gas reverse
SAS 34
Auditor's consideration when uncertainty arises about the entity's continuation as
business in progress
SAS 35
Special reports
SAS 36
Review of interim financial information
SAS 37
Presentation of reports in accordance with federal securities regulations
SAS 38
Letters to securities agents
SAS 39
Sampling in auditing
SAS 40
Additional information about the reservation
minerals
SAS 41
Working papers
SAS 42
Presentation of reports on condensed financial statements and selected financial data
SAS 43
General statement on auditing standards
SAS 44
Reports for special purposes on the control
the accounting internal in service providing organizations
services
SAS 46
Procedures omitted after the ruling
SAS 47
The risk of the audit
SAS 48
The effects of the PED in the audit
SAS 49
Letters to stockbrokers
SAS 50
Information about the application
set of accounting principles
SAS 51
Report on financial statements for other countries
SAS 52
General statement on auditing standards 1987
SAS 53
Auditor's responsibility regarding irregularities
SAS 54
Illegal acts by clients.
SAS 55
Eval
The situation of internal control in the audit
SAS 56
Analytical procedures
SAS 57
Accounting estimates for auditing purposes
SAS 58
Information about audited financial statements
SAS 59
Auditor's opinion on going concern
SAS 60
Structure
the internal control observed in the audit
SAS 61
Communication with the audit committees
SAS 62
Special reports
SAS 63
Audit of government entities
SAS 64
General statement on auditing standards 1990.
SAS 65
The function of the audit
internal network on external auditing
SAS 66
Interim financial information to regulatory agencies
SAS 67
The confirmation process
AUDIT AND FINANCE NOTES
–
M.
SC. PEDRO BEJARANO VEL
ÁSQUEZ
______________________
______________
_______________________________________________________
SAS 68
Audit of government entities
SAS 69
The meaning of basic concepts in the dictation
SAS 70
Information
about service organization transactions
SAS 73
Use of a Specialist's Work
SAS 74
Considerations for the compliance audit of government entities and
containers of government financial assistance
SAS 75
C
commitments to apply procedures
previously
specific elements, accounts or
items of a financial statement
SAS 76
Corrections to the statement on auditing standards No. 72,
letters to securities agents and some
other parts than it
they request
SAS 77
Corrections to the statements on auditing standards No. 22, planning and supervision, No. 59,
auditor's considerations regarding an entity's ability to continue as a going concern
and No. 62 special reports
SAS 78
E
Assessment of the internal control structure in a financial statement audit: correction to the SAS
No. 55
SAS 79
Correction to the statement on auditing standards No. 58, reports on audited financial statements
SAS 80
Correction to the declaration
ion on standards No. 31, evidential proof
SAS 81
Investment audit
SAS 82 Aspects of Fraud in a Financial Statement Audit
SAS 101
Fair value audit
SAS 23
Analytical review procedures
SAS 24
Review of
interim financial information
SAS 25
Relationship between generally accepted auditing standards and quality control standards
SAS 26
Financial statements relationship
SAS 27
Additional information requested by the accounting standards committee
financial
SAS 28
Additional information about the effects of changes in prices
SAS 29
Opinion on the information accompanying the basic financial statements in documents
prepared by the auditor
SAS 30
Report on internal control
accountant
SAS 31
Evidence of proof
SAS 32
Appropriate disclosure in the financial statements
SAS 33
Additional information about the reversal of oil and gas
SAS 34
Auditor's consideration when uncertainty arises about the continuation of the
entity
like a business in progress
SAS 35
Special reports
SAS 36
Review of interim financial information
SAS 37
Presentation of reports in accordance with federal securities regulations
SAS 38
Letters to securities agents
SAS 39
The sampling in
the audit
SAS 40
Additional information about mineral reserves
AUDIT AND FINANCE NOTES
–
M.
SC. PEDRO BEJARANO VEL
ÁSQUEZ
______________________
______________

SAS 41
Working papers
SAS 42
Presentation of reports on condensed financial statements and financial data
selected
SAS 43
General statement about the standard
of the audit
SAS 44
Reports for special purposes on internal accounting control in service-providing organizations
of services
SAS 46
Omitted procedures after the ruling
SAS 47
The risk of the audit
SAS 48
The effects of the PED in the a
audit
SAS 49
Letters to securities agents
SAS 50
Information about the application of accounting principles
SAS 51
Report on financial statements for other countries
SAS 52
General declaration on auditing standards 1987
SAS 53
Responsibility
from the auditor on irregularities
SAS 54
Illegal actions of clients.
SAS 55
Assessment of internal control in the audit
SAS 56
Analytical procedures
SAS 57
Accounting estimates for audit purposes
SAS 58
Information about financial statements
audited ieros
SAS 59
Auditor's opinion on the going concern
SAS 60
Structure of internal control observed in the audit
SAS 61
Communication with the audit committees
SAS 62
Special reports
SAS 63
Audit of government entities
SAS 64
General Statement on Audit Standards 1990.
SAS 65
The function of internal auditing over external auditing
SAS 66
Interim financial information to regulatory agencies
SAS 67
The confirmation process
SAS 68
Audit to entity
from the government
SAS 69
The meaning of basic concepts in the dictation
SAS 70
Information about transactions of service organizations
SAS 73
Use of a Specialist's Work
SAS
74
Considerations for the compliance audit of government entities and
containers of government financial assistance
SAS 75
Commitments to apply previously agreed procedures to specific elements,
accounts or
items of a financial statement
SAS 76
Corrections to the statement on auditing standards No. 72, letters to securities agents and
some other parts that request it
SAS 77
Corrections to the statements regarding auditing standards No. 22, planning
and supervision, No. 59,
Auditor's considerations regarding an entity's ability to continue as a going concern.
march and N° 62 special reports
SAS 78
Evaluation of the internal control structure in a financial statement audit: correct
tion to
SAS No. 55
SAS 79
Correction to the statement on auditing standards No. 58, reports on financial statements
audited
SAS 80
Correction to the statement on regulations No. 31, evidential proof.
AUDIT AND FINANCE NOTES
–
M.
SC. PEDRO BEJARANO VEL
ÁSQUEZ

______________

SAS 81
Investment audit
SAS 82
Aspects of fraud in a financial statement audit
SAS 101
Fair value audit