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

Appendix B:List of AICPA Audit and Accounting Guides and AICPA Statements of Position—Auditing and Attestation¹

Along with auditing Interpretations of Statements on Auditing Standards (SASs), which are integrated in the appropriate sections, the auditing guidance in the following American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guides and auditing Statements of Positions are recommendations on how to apply the SASs in specific circumstances and for entities in specialized industries that are issued under the authority of the Auditing Standards Board (ASB). Auditors who do not follow the guidance in an applicable interpretive publication should be prepared to explain how they complied with the relevant SAS requirements addressed by such guidance.

AICPA Audit and Accounting Guides summarize the practices applicable to specific industries and describe relevant matters, conditions, and procedures unique to these industries. In addition, general audit and accounting guides listed below may be of interest to CPAs performing audit and attest engagements. Guides are available from the AICPA:

1. Airlines
2. Analytical Procedures
3. Assessing and Responding to Audit Risk in a Financial Statement Audit
4. Assets Required to Be Used in Research and Development Activities
5. Audit Sampling
6. Auditing Revenue in Certain Industries
7. Brokers and Dealers in Securities
8. Construction Contractors
9. Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance ...