Statements on Auditing Standards (United States)

They are commonly abbreviated as "SAS" followed by their respective number and title.

With the permission of the AICPA, the full text of Standards 1–101 has been posted on the website of the Digital Accounting Collection at the J.D.

Links to these full-text records appear in the List of Statements of Auditing Standards below.

The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976.

The Codification of Statements on Auditing Standards is generally issued in January, and the U.S.