Which section of the aicpas generally accepted auditing standards describes the purposes of audit documentation?

Original 
Standard
No. Title & Synopsis Section In 
Professional 
Standards  Interpretations [If Applicable] SAS No. 1   Responsibilities and Functions of the Independent Auditor
This section describes the responsibilities and functions of the independent auditor. The section also includes distinction between the responsibilities of the auditor and management and the professional qualifications required by the independent auditor. AU sec. 110     Nature of the General Standards
This section describes the nature of the general standards. AU sec. 201     Training and Proficiency of the Independent Auditor
This section describes the formal education and experience required by the auditor. AU sec. 210     Independence
This section describes how the auditor must maintain independence in all matters relating to the audit. AU sec. 220     Due Professional Care in the Performance of Work 
This section describes how the auditor must exercise due professional care in the performance of the audit and the preparation of the report. The section also requires that the auditor exercise professional skepticism and have reasonable assurance that the financial statements are free of material misstatement. AU sec. 230     Inventories 
This section provides guidelines for the independent auditor in observing inventories. It also discusses inventories held in public warehouses and the effect of inventories on the auditor’s report. AU sec. 331 AU sec. 9331   Adherence to Generally Accepted Accounting Principles 
This section describes the first standard of reporting, which states that the auditor must state in the auditor’s report whether the financial statements are presented in accordance with generally accepted accounting principles.  AU sec. 410 AU sec. 9410   Consistency of Application of Generally Accepted Accounting Principles 
This section describes the second standard of reporting, which states that the auditor must identify in the auditor’s report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period. The section describes accounting changes that affect consistency, changes that do not affect consistency, periods to which consistency standards relate, and first year audits. AU sec. 420  AU sec. 9420   Dating of the Independent Auditor's Report 
This section describes how an independent auditor should determine the dating of his or her report, including the effect of subsequent events on the date of the report. AU sec. 530     Part of Audit Performed by Other Independent Auditors 
This section provides guidance applicable to professional judgments an independent auditor makes regarding the work and reports of other independent auditors on financial statements. AU sec. 543  AU sec. 9543   Lack of Conformity With Generally Accepted Accounting Principles
This section concerns financial statements of regulated companies that do not conform with generally accepted accounting principles. AU sec. 544  AU sec. 9544   Subsequent Events
This section addresses events occurring subsequent to the balance-sheet date but prior to the issuance of the financial statements that require adjustment or disclosure in the statements.  AU sec. 560  AU sec. 9560   Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
This section describes procedures applicable to an auditor who, subsequent to the date of a report on audited financial statements, becomes aware of facts existing at the date of the report that might have affected the report. AU sec. 561  AU sec. 9561   Public Warehouses-Controls and Auditing Procedures for Goods Held
This section discusses controls of a public warehouse, the procedures of its independent auditor with respect to goods in the warehouse's custody, and auditing procedures performed by the independent auditor of the owner of goods in the warehouse. AU sec. 901   SAS No. 8 Other Information in Documents Containing Audited Financial Statements
This section explains an auditor’s responsibility regarding other information contained in certain types of documents that may be issued in addition to audited financial statements.  AU sec. 550A    AU sec. 9550A SAS No. 12 Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
This section provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself or herself as to the financial accounting and reporting for such matters when he or she is performing an audit in accordance with generally accepted auditing standards. AU sec. 337

AU sec. 337A

AU sec. 337B

AU sec. 337C

 AU sec. 9337 SAS No. 25  The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
This section describes the relationship between generally accepted auditing standards and quality control standards. AU sec. 161   SAS No. 26 Association With Financial Statements
This section defines association as it is used in the fourth standard of reporting and provides guidance to accountants engaged to audit financial statements in accordance with generally accepted auditing standards.  AU sec. 504  AU sec. 9504 SAS No. 29 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
This section provides guidance applicable to an auditor who submits a document that contains information in addition to the client's basic financial statements and the auditor's report.  AU sec. 551A     SAS No. 32 Adequacy of Disclosure in Financial Statements
This section describes the third standard of reporting, which states that when the auditor determines that informative disclosures are not reasonably adequate, the auditor must so state in the auditor’s report.  AU sec. 431   SAS No. 37 Filings Under Federal Securities Statutes 
This section explains filing under federal securities statutes.  AU sec. 711 AU sec. 9711 SAS No. 39 Audit Sampling 
This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach. AU sec. 350 AU sec. 9350 SAS No. 42 Reporting on Condensed Financial Statements and Selected Financial Data
This section provides guidance applicable to an auditor who is engaged to report on condensed financial statements or selected financial data prepared by a client. AU sec. 552   SAS No. 43 Omnibus Statement on Auditing Standards AU sec. 331.14

AU sec. 350.47

AU sec. 901.01, .24, and .28

  SAS No. 45 Related Parties
This section provides guidance on procedures that should be considered by the auditor when he is performing an audit of financial statements in accordance with generally accepted auditing standards to identify related party relationships and transactions and to satisfy himself concerning the required financial statement accounting and disclosure. AU sec. 334  AU sec. 9334 SAS No. 46 Consideration of Omitted Procedures After the Report Date
This section provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the time of the audit in the circumstances then existing were omitted from his audit of the financial statements, but there is no indication that those financial statements are not fairly presented in conformity with generally accepted accounting principles or with another comprehensive basis of accounting. AU sec. 390   SAS No. 50 Reports on the Application of Accounting Principles
This section provides guidance that a reporting accountant should apply when preparing a written report on the application of accounting principles to specified transactions.   AU sec. 625 AU sec. 9625  SAS No. 51 Reporting on Financial Statements Prepared for Use in Other Countries
This section provides guidance applicable to reports on financial statements of a company in the United States that are prepared in conformity with the accounting principles generally accepted in another country for use outside the United States. AU sec. 534 AU sec. 9534   SAS No. 52 Omnibus Statement on Auditing Standards—1987 AU sec. 551A.15     Required Supplementary Information 
This section provides guidance applicable to an auditor who is required to report on supplementary information required by the Financial Accounting Standards Board, the Governmental Accounting Standards Board, or the Federal Accounting Standards Advisory Board. AU sec. 558A   AU sec. 9558A  SAS No. 54 Illegal Acts by Clients
This section prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The section also provides guidance on the auditor's responsibilities when a possible illegal act is detected. AU sec. 317 AU sec. 9317  SAS No. 56  Analytical Procedures
This section provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits. AU sec. 329  AU sec. 9329 SAS No. 57 Auditing Accounting Estimates
This section provides guidance to auditors on obtaining and evaluating sufficient appropriate audit evidence to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards. AU sec. 342  AU sec. 9342 SAS No. 58 Reports on Audited Financial Statements
This section explains types of reports, along with examples  and descriptions of circumstances when each is appropriate, issued by an auditor in connection with audits of certain types of historical financial statements. AU sec. 508  AU sec. 9508 SAS No. 59 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 
This section provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. It details the auditor’s responsibilities, procedures, considerations, communication with those charged with governance, and documentation. AU sec. 341 AU sec. 9341 SAS No. 62 Special Reports
This section applies to special reports. AU sec. 623  AU sec. 9623 SAS No. 64 Omnibus Statement on Auditing Standards—1990 AU sec. 341.12–.13

AU sec. 508.74

AU sec. 543.16

 AU sec. 9341

AU sec. 9508

AU sec. 9543

SAS No. 65  The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
This section provides guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards. AU sec. 322   SAS No. 67 The Confirmation Process
This section provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards. 

It defines the confirmation process; discusses the relationship of confirmation procedures to the auditor's assessment of audit risk; describes certain factors that affect the reliability of confirmations; provides guidance on performing alternative procedures when responses to confirmation requests are not received; provides guidance on evaluating the results of confirmation procedures; and specifically addresses the confirmation of accounts receivable.

AU sec. 330 AU sec. 9330 SAS No. 69 The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles
This section explains the meaning of the phrase present fairly in conformity with generally accepted accounting principles. AU sec. 411  AU sec. 9411 SAS No. 70 Service Organizations 
This section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This section also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors. AU sec. 324  AU sec. 9324 SAS No. 72 Letters for Underwriters and Certain Other Requesting Parties
This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties. AU sec. 634 AU sec. 9634 SAS No. 73 Using the Work of a Specialist 
This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person [or firm] possessing special skill or knowledge in a particular field other than accounting or auditing. AU sec. 336 AU sec. 9336 SAS No. 75 Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
This section has been withdrawn.  AU sec. 622  AU sec. 9622 SAS No. 76  Amendments to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties AU sec. 634.01, .09, .10, and .64  AU sec. 9634 SAS No. 77 Amendments to Statements on Auditing Standards No. 22, Planning and Supervision, No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, and No. 62, Special Reports   AU sec. 341.13

AU sec. 544.02 and .04

AU sec. 623.05

AU sec. 9341

AU sec. 9623

SAS No. 79 Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial Statements 
This section explains types of reports, along with examples  and descriptions of circumstances when each is appropriate, issued by an auditor in connection with audits of certain types of historical financial statements. AU sec. 508 AU sec. 9508  SAS No. 84 Communications Between Predecessor and Successor Auditors 
This section establishes guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. AU sec. 315   SAS No. 85 Management Representations
This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained. AU sec. 333 AU sec. 9333  SAS No. 86  Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties
This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties. AU sec. 634  AU sec. 9634 SAS No. 87 Restricting the Use of an Auditor's Report
This section defines general-use and restricted-use reports and outlines guidance applicable to restricting the use of reports issued pursuant to Statements on Auditing Standards. AU sec. 532   SAS No. 88  Service Organizations and Reporting on Consistency  AU sec. 324.03 and .06–.10

AU sec. 420.07–.11

 AU sec. 9324

AU sec. 9420

SAS No. 89 Audit Adjustments  AU sec. 333.06 and .16 AU sec. 9333 SAS No. 91 Federal GAAP Hierarchy  AU sec. 411.14–.15, and .18 AU sec. 9411 SAS No. 92 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 
This section provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities that are made in an entity’s financial statements. It also describes how assertions are classified according to three broad categories that are discussed in AU section 326, Audit Evidence. AU sec. 332  AU sec. 9332 SAS No. 93 Omnibus Statement on Auditing Standards—2000 AU sec. 315.02 and .12

AU sec. 411.01

AU sec. 508.08

AU sec. 9411

AU sec. 9508

SAS No. 95 Generally Accepted Auditing Standards 
This section describes the 10 general, field work, and reporting standards approved and adopted by the membership of the AICPA. In addition, the section defines interpretive and other auditing publications. AU sec. 150   SAS No. 97 Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles
This section provides guidance that a reporting accountant should apply when preparing a written report on the application of accounting principles to specified transactions. AU sec. 625 AU sec. 9625 SAS No. 98 Omnibus Statement on Auditing Standards—2002 AU sec. 150.05

AU sec. 161.02–.03

AU sec. 324.57–.61

AU sec. 508.65

AU sec. 530.03–.05

AU sec. 550A.07

AU sec. 551A.12, .15–.16

AU sec. 558A.02 and .08–.11

AU sec. 560.01

AU sec. 561.01–.03

AU sec. 9324

AU sec. 9508

AU sec. 9550A

AU sec. 9558A

AU sec. 9561

SAS No. 99 Consideration of Fraud in a Financial Statement Audit
This section establishes standards and provides guidance to auditors in fulfilling the responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement [AU section 110] as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards. AU sec. 316   SAS No. 101 Auditing Fair Value Measurements and Disclosures 
This section establishes standards and provides guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this section addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. AU sec. 328  AU sec. 9328 SAS No. 102 Defining Professional Requirements in Statements on Auditing Standards  
This section describes professional requirements in the auditing standards, including unconditional and presumptively mandatory requirements, and the use of explanatory material. AU sec. 120   SAS No. 103 Audit Documentation  AU sec. 339

AU sec. 530

 AU sec. 9339 SAS No. 104 Amendment to Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures[“Due Professional Care in the Performance of Work”]  AU sec. 230.10   SAS No. 105 Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards  AU sec. 150.02   SAS No. 106 Audit Evidence 
This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person [or firm] possessing special skill or knowledge in a particular field other than accounting or auditing. AU sec. 326 AU sec. 9326  SAS No. 107 Audit Risk and Materiality in Conducting an Audit  
This section establishes guidance on the auditor's consideration of audit risk and materiality when performing an audit of financial statements in accordance with generally accepted auditing standards. AU sec. 312 AU sec. 9312  SAS No. 108 Planning and Supervision 
This section describes the first standard of field work, relating to the planning of the audit and the supervision of any assistants, and provides guidance to the independent auditor conducting an audit in accordance with generally accepted auditing standards on the considerations and activities applicable to planning and supervision. AU sec. 311 AU sec. 9311 SAS No. 109 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement  
This section describes the second standard of field work, relating to the auditor obtaining a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures. This section also discusses risk assessment procedures and sources of information about the entity and its environment. AU sec. 314   SAS No. 110 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 
This section establishes standards and provides guidance on determining overall responses and designing and performing further audit procedures to respond to the assessed risks of material misstatement at the financial statement and relevant assertion levels in a financial statement audit, and on evaluating the sufficiency and appropriateness of the audit evidence obtained. In particular, this section provides guidance about implementing the third standard of field work, which states that the auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. AU sec. 318   SAS No. 111 Amendment to Statement on Auditing Standards No. 39, Audit Sampling
This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach. AU sec. 350 AU sec. 9350  SAS No. 113 Omnibus—2006 AU sec. 150.02 and .04

AU sec. 316.35 and .46

AU sec. 328.41

AU sec. 333.09

AU sec. 341.02

AU sec. 342.10 and .13

AU sec. 560.12

AU sec. 9341

AU sec. 9342

AU sec. 9560

SAS No. 114 The Auditor’s Communication With Those Charged With Governance
This section establishes standards and provides guidance on the auditor’s communication with those charged with governance in relation to an audit of financial statements. It describes the role of communication, legal considerations, those who are charged with governance, management, matters to be communicated, the communication process, and documentation. AU sec. 380   SAS No. 115 Communicating Internal Control Related Matters Identified in an Audit
This section establishes standards and provides guidance on communicating matters related to an entity’s internal control over financial reporting identified in an audit of financial statements. It is applicable whenever an auditor expresses or disclaims an opinion on financial statements. The section defines the terms deficiency in internal control,significant deficiency, and material weakness; provides guidance on evaluating the severity of deficiencies in internal control identified in an audit of financial statements; and requires the auditor to communicate, in writing, to management and those charged with governance, significant deficiencies and material weaknesses identified in an audit. AU sec. 325 AU sec. 9325  SAS No. 116 Interim Financial Information
This section establishes standards and provides guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information. AU sec. 722   SAS No. 117 Compliance Audits
This section is applicable when an auditor is engaged, or required by law or regulation, to perform a compliance audit in accordance with generally accepted auditing standards, the standards for financial audits under Government Auditing Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance.   AU sec. 801     SAS No. 118 Other Information in Documents Containing Audited Financial Statements
This section addresses the auditor’s responsibility in relation to other information in documents containing audited financial statements and the auditor’s report thereon. AU sec. 550
AU sec. 551   SAS No. 119 Supplementary Information in Relation to the Financial Statements as a Whole
This section addresses the auditor’s responsibility when engaged to report on whether supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.  AU sec. 551   SAS No. 120 Required Supplementary Information
This section addresses the auditor’s responsibility with respect to information that a designated accounting standard setter requires to accompany an entity’s basic financial statements [required supplementary information].  AU sec. 558  

Which section of the aicpa's generally accepted auditing standards describes the purposes of audit documentation?

What is audit documentation What are the purposes of audit documentation?

What is SAS 114 called now?

Which section of the generally accepted auditing standards describes the nature and extent of tests of controls?