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. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current U.S. Auditing Standards are available at the AICPA's Web site. Below is a list of older codifications from the Professional Standards.
| Date | Official title | Issued on |
|---|---|---|
| 1976 | AICPA Professional Standards: Auditing as of July 1, 1976 full-text | July 1, 1976 |
| 1977 | AICPA Professional Standards: Auditing as of July 1, 1977 full-text | July 1, 1977 |
| 1978 | AICPA Professional Standards: Auditing as of July 1, 1978 full-text | July 1, 1978 |
| 1979 | AICPA Professional Standards: Auditing as of July 1, 1979 full-text | July 1, 1979 |
| 1980 | AICPA Professional Standards: Auditing as of June 1, 1980 full-text | June 1, 1980 |
| 1981 | AICPA Professional Standards: Auditing as of June 1, 1981 full-text | June 1, 1981 |
| 1982 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982 full-text | June 1, 1982 |
| 1983 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983 full-text | June 1, 1983 |
| 1984 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1984 full-text | June 1, 1984 |
| 1985 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1985 full-text | June 1, 1985 |
| 1986 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1986 full-text | June 1, 1986 |
| 1987 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1987 full-text | June 1, 1987 |
| 1988 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1988 full-text | June 1, 1988 |
| 1989 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1989 full-text | June 1, 1989 |
| 1990 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1990 full-text | June 1, 1990 |
| 1991 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1991 full-text | June 1, 1991 |
| 1992 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1992 full-text | June 1, 1992 |
| 1993 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1993 full-text | June 1, 1993 |
| 1994 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1994 full-text | June 1, 1994 |
| 1995 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1995 full-text | June 1, 1995 |
| 1996 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1996 full-text | June 1, 1996 |
| 1997 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1997 full-text | June 1, 1997 |
| 1998 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1998 full-text | June 1, 1998 |
| 1999 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1999 full-text | June 1, 1999 |
| 2000 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2000 full-text | June 1, 2000 |
| 2001 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2001 full-text | June 1, 2001 |
| 2002 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2002 full-text | June 1, 2002 |
| 2003 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2003 full-text | June 1, 2003 |
| 2004 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2004 full-text | June 1, 2004 |
| 2005 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2005 full-text | June 1, 2005 |
| 2006 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2006 full-text | June 1, 2006 |
| 2007 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007 full-text | June 1, 2007 |
Read more about this topic: Statements On Auditing Standards (USA)
Famous quotes containing the words statements and/or standards:
“The wise man regulates his conduct by the theories both of religion and science. But he regards these theories not as statements of ultimate fact but as art-forms.”
—J.B.S. (John Burdon Sanderson)
“Chief among our gains must be reckoned this possibility of choice, the recognition of many possible ways of life, where other civilizations have recognized only one. Where other civilizations give a satisfactory outlet to only one temperamental type, be he mystic or soldier, business man or artist, a civilization in which there are many standards offers a possibility of satisfactory adjustment to individuals of many different temperamental types, of diverse gifts and varying interests.”
—Margaret Mead (19011978)