Overview
Statements on Auditing Standards (SASs) are applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted according to the PCAOB standards).
The following listing of sections reflects the divisions of topics in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification, and includes the auditing standards and related interpretations that are current as