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ExpandAS No. 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board
ExpandAS No. 3: Audit Documentation
ExpandAS No. 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
ExpandAS No. 5: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
ExpandAS No. 6: Evaluating Consistency of Financial Statements
ExpandAS No. 7: Engagement Quality Review
ExpandAS No. 8: Audit Risk
ExpandAS No. 9: Audit Planning
ExpandAS No. 10: Supervision of the Audit Engagement
ExpandAS No. 11: Consideration of Materiality in Planning and Performing an Audit
ExpandAS No. 12: Identifying and Assessing Risks of Material Misstatement
ExpandAS No. 13: The Auditor's Responses to the Risks of Material Misstatement
ExpandAS No. 14: Evaluating Audit Results
ExpandAS No. 15: Audit Evidence
ExpandAS No. 16: Communications with Audit Committees
ExpandAS No. 17: Auditing Supplemental Information Accompanying Audited Financial Statements
ExpandAU Section 100 - Statements on Auditing Standards -- Introduction
ExpandAU Section 200 - The General Standards
ExpandAU Section 300 - The Standards of Field Work
ExpandAU Section 400 - The First, Second, and Third Standards of Reporting
ExpandAU Section 500 - The Fourth Standard of Reporting
CollapseAU Section 600 - Other Types of Reports
AU Section 622 - Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
AU Section 9622 - Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 622
AU Section 623 - Special Reports
AU Section 9623 - Special Reports: Auditing Interpretations of Section 623
AU Section 625 - Reports on the Application of Accounting Principles
AU Section 634 - Letters for Underwriters and Certain Other Requesting Parties
AU Section 9634 - Letters for Underwriters and Certain Other Requesting Parties: Auditing Interpretations of Section 634
AU Section 9642 - Reporting on Internal Accounting Control: Auditing Interpretations of SAS No. 30
ExpandAU Section 700 - Special Topics
ExpandAU Section 800 - Compliance Auditing
ExpandAU Section 900 - Special Reports of the Committee on Auditing Procedures

AU Section 9642

Reporting on Internal Accounting Control: Auditing Interpretations of SAS No. 30

Many of the interpretations in this section were based on the concepts in Statement on Auditing Standards (SAS) No. 30, Reporting on Internal Accounting Control. SAS No. 30 was superseded in May 1993 by the issuance of Statement on Standards for Attestation Engagements (SSAE) No. 2, Reporting on an Entity's Internal Control Over Financial Reporting. Subsequently, SSAE No. 2 was superseded by SSAE No. 10, Attestation Standards: Revision and Recodification, which was issued in January 2001. The AICPA's Auditing Standards Board decided at its October 1993 meeting to delete these interpretations. Notes have been included below to indicate where current guidance may be found in AICPA literature.

[1.]    Pre-Award Surveys [fn *]

[.01–.03]

[Deleted October 1993.] (See the guidance provided in paragraphs .01–.08 of attest interpretation No. 1 of SSAE No. 10, chapter 5 (AT section 9501.01–.08). [Revised, January 2001, to reflect conforming changes necessary due to the issuance of Statement on Standards for Attestation Engagements No. 10.]

[2.]    Award Survey Made in Conjunction With an Audit

[.04–.05]

[Deleted October 1993.] (See the guidance provided in paragraphs .01–.08 of attest interpretation No. 1 of SSAE No. 10, chapter 5 (AT section 9501.01–.08). [Revised, January 2001, to reflect conforming changes necessary due to the issuance of Statement on Standards for Attestation Engagements No. 10.]

[3.]    Reporting on Matters Not Covered by Government-Established Criteria

[.06–.07]

[Deleted October 1993. Revised, January 2001, to reflect conforming changes necessary due to the issuance of Statement on Standards for Attestation Engagements No. 10.]

[4.]    Limited Scope

[.08–.09]

[Deleted October 1993.] (See the guidance provided in SSAE No. 10, chapter 5, paragraph 5.69 (AT section 501.69).) [Revised, January 2001, to reflect conforming changes necessary due to the issuance of Statement on Standards for Attestation Engagements No. 10.]

[5.]    Compliance With the Foreign Corrupt Practices Act of 1977

[.10–.13]

[Deleted October 1993.] (See the guidance provided in SSAE No. 10, chapter 5, paragraph 5.82 (AT section 501.82).) [Revised, January 2001, to reflect conforming changes necessary due to the issuance of Statement on Standards for Attestation Engagements No. 10.]

[6.]    Reports on Internal Accounting Control of Trust Departments of Banks

[.14–.17]

[Deleted October 1993.] (See the guidance provided in SSAE No. 10, chapter 5, paragraph 5.69 (AT section 501.69).) [Revised, January 2001, to reflect conforming changes necessary due to the issuance of Statement on Standards for Attestation Engagements No. 10.]

[7.]    Report Required by U.S. General Accounting Office [fn 1-7]

[.18–.25]

[Superseded by Statement on Auditing Standards No. 60, effective for audits of financial statements for periods beginning on or after January 1, 1989.] (See section 325.)

[8.]    Form of Report on Internal Accounting Control Based Solely on a Study and Evaluation Made as Part of an Audit [fn 8-10]

[.26–.32]

[Superseded by Statement on Auditing Standards No. 60, effective for audits of financial statements for periods beginning on or after January 1, 1989.] (See section 325.)

[9.]    Reporting on Internal Accounting Control Based Solely on an Audit When a Minimum Study and Evaluation Is Made

[.33–.34]

[Superseded by Statement on Auditing Standards No. 60, effective for audits of financial statements for periods beginning on or after January 1, 1989.] (See section 325.)

[10.]    Report Required by U.S. General Accounting Office Based on a Financial and Compliance Audit When a Study and Evaluation Does Not Extend Beyond the Preliminary Review Phase [fn 11-15]

[.35–.36]

[Superseded by Statement on Auditing Standards No. 60, effective for audits of financial statements for periods beginning on or after January 1, 1989.] (See section 325.)

[11.]    Restricted Purpose Report Required by Law to Be Made Available to the Public [fn 16]

[.37–.38]

[Superseded by Statement on Auditing Standards No. 60, effective for audits of financial statements for periods beginning on or after January 1, 1989.] (See section 325.)

[12.]    Reporting on Internal Accounting Control "Compliance With the Currency and Foreign Transactions Reporting Act" [fn *]

[.39–.41]

[Deleted October 1993.]

Footnotes (AU Section 9642 — Reporting on Internal Accounting Control: Auditing Interpretations of SAS No. 30):

[fn *] [Footnote deleted, October 1993.]

[fn 1-7] [Superseded by Statement on Auditing Standards No. 60, effective for audits of financial statements for periods beginning on or after January 1, 1989.] (See section 325.)

[fn 8-10] [Superseded by Statement on Auditing Standards No. 60, effective for audits of financial statements for periods beginning on or after January 1, 1989.] (See section 325.)

[fn 11-15] [Superseded by Statement on Auditing Standards No. 60, effective for audits of financial statements for periods beginning on or after January 1, 1989.] (See section 325.)

[fn 16] [Superseded by Statement on Auditing Standards No. 60, effective for audits of financial statements for periods beginning on or after January 1, 1989.] (See section 325.)

[fn *] [Footnote deleted, October 1993.]

Copyright © 2001, American Institute of Certified Public Accountants, Inc.