

U. S. Auditing Standards (1976-2007) are taken from the annual volumes of the AICPA’s Professional Standards (generally published in June of each year). The U. S. Auditing Standards are a codification of the Statements on Auditing Standards. The current U.S. Auditing Standards are available at the AICPA Web site.
Also available: Statements on Statements on Auditing Standards 1-101
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