Wiley Practitioner's Guide to GAAS 2018, 2nd Edition

Appendix A:Cross-References to SASs, SSAEs, and SSARSs

Statements on Auditing Standards (SASs)

No.	Date issued	Title	Section
122	Oct. 2011	Codification of Auditing Standards and Procedures	Throughout
123	Oct. 2011	Omnibus Statement on Auditing Standards—2011	200, 250, 260, 705, 720, 915, 935
124	Oct. 2011	Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country	910
125	Dec. 2011	Alert That Restricts the Use of the Auditor's Written Communication	905
126	June 2012	The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted)	570
127	Jan. 2013	Omnibus Statement of Auditing Standards—2013	600, 800
128	Feb. 2014	Using the Work of Internal Auditors	610
129	July 2014	Amendments to SAS No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended	920
130	Oct. 2015	An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements	940
131	Jan. 2016	Amendment to Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements	700
132	Feb. 2017	The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern	570
133	July 2017	Auditor's Involvement With Exempt Offering Documents	945

Statements on Standards for Attestation Engagements (SSAEs)

No.	Date issued	Title	AT Sections
1–9	Various	Superseded by SSAE 10
10	Jan. 2001	Attestation Standards: ...