米国監査手続書
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米国監査手続書 (べいこくかんてつづきしょ、Statements on Auditing Procedure, SAP)は、1939年から1972年までAICPAの監査手続委員会(the Committee on Auditing Procedure)によって公表された。監査手続委員会はSAP第54号を公表した後、監査手続委員会は監査基準執行委員会(the Auditing Standards Executive Committee, AcSEC)に変更し、米国監査基準書の公表をはじめた。[1][2]Statement on Auditing Standards No. 1 は、54つの監査手続書をまとめ、改訂したものである。
| No. | タイトル | 公表時期 |
|---|---|---|
| 1 | Extensions of auditing procedure full-text | 1939 10月 |
| 2 | Auditor's opinion on the basis of a restricted examination full-text | 1939 12月 |
| 3 | Inventories and receivables of department stores, instalment houses, chain stores, and other retailers full-text | 1940 2月 |
| 4 | Clients' written representations regarding inventories, liabilities, and other matters full-text | 1941 3月 |
| 5 | Revised S.E.C. rule on "accountants' certificates" full-text | 1941 2月 |
| 6 | Revised S.E.C. rule on "accountants' certificates"(continued) full-text | 1941 3月 |
| 7 | Contingency liability under policies with mutual insurance companies full-text | 1941 3月 |
| 8 | Interim financial statements and the auditor's report thereon full-text | 1941 9月 |
| 9 | Accountants' reports on examinations of securities and similar investments under the Investment Company Act full-text | 1941 12月 |
| 10 | Auditing under wartime conditions full-text | 1942 6月 |
| 11 | Auditor's opinion on the basis of a restricted examination : (no. 2) full-text | 1942 9月 |
| 12 | Amendment to Extensions of auditing procedure full-text | 1942 10月 |
| 13 | Auditor's opinion on the basis of a restricted examination, (no. 3); face-amount certificate companies full-text | 1942 12月 |
| 14 | Confirmation of public utility accounts receivable full-text | 1942 12月 |
| 15 | Disclosure of the effect of wartime uncertainties on financial statements full-text | 1942 12月 |
| 16 | Case studies on inventories full-text | 1942 12月 |
| 17 | Physical inventories in wartime full-text | 1942 12月 |
| 18 | Confirmation of receivables from the government full-text | 1943 1月 |
| 19 | Confirmation of receivables : (positive and negative methods) full-text | 1943 11月 |
| 20 | Termination of fixed-price supply contracts; Examination of contractors' statements of proposed settlements full-text | 1943 12月 |
| 21 | Wartime government regulations full-text | 1944 7月 |
| 22 | References to the independent accountant in securities registrations full-text | 1945 5月 |
| 23 | Clarification of accountant's report when opinion is omitted full-text | 1947 12月 |
| 23 revised | Clarification of accountant's report when opinion is omitted full-text | 1949 12月 |
| 24 | Revision in short-form accountant's report or certificate full-text | 1948 10月 |
| 25 | Events subsequent to the date of financial statements full-text | 1954 10月 |
| 26 | Reporting on use of "other procedures." full-text | 1956 4月 |
| 27 | Long-form reports full-text | 1957 7月 |
| 28 | Special reports (applicability of reporting standards in special circumstances) full-text | 1957 10月 |
| 29 | Scope of the independent auditor's review of internal control full-text | 1958 10月 |
| 30 | Responsibilities and functions of the independent auditor in the examination of financial statements full-text | 1960 9月 |
| 31 | Consistency full-text | 1961 10月 |
| 32 | Qualifications and disclaimers (clarification of reporting standards) full-text | 1962 9月 |
| 33 | Auditing standards and procedures full-text | 1963 |
| 34 | Long-term investments full-text | 1965 9月 |
| 35 | Letters for underwriters full-text | 1965 11月 |
| 36 | Revision of "Extensions of auditing procedure" relating to inventories full-text | 1966 8月 |
| 37 | Special report : public warehouses : controls and auditing procedures for goods held full-text | 1966 9月 |
| 38 | Unaudited financial statements full-text | 1967 9月 |
| 39 | Working papers full-text | 1967 9月 |
| 40 | Reports following a pooling of interests (supersedes paragraphs 35 and 36 of chapter 8 of Statements on auditing procedure no. 33) full-text | 1968 10月 |
| 41 | Subsequent discovery of facts existing at the date of the auditor's report full-text | 1969 10月 |
| 42 | Reporting when a certified public accountant is not independent full-text | 1970 1月 |
| 43 | Confirmation of receivables and observation of inventories (supersedes paragraphs 16-20 of chapter 6 and paragraphs 27-29 of chapter 10 of Statement on auditing procedure no. 33, and Statement on auditing procedure no. 36) full-text | 1970 9月 |
| 44 | Reports following a pooling of interests (supersedes Statement on auditing procedure no. 40) full-text | 1971 4月 |
| 45 | Using the work and reports of other auditors (supersedes paragraphs 32 and 36 of chapter 10 of Statement on auditing procedure no. 33) full-text | 1971 7月 |
| 46 | Piecemeal opinions (supersedes paragraphs 22-25 of chapter 10 of Statement on auditing procedure no. 33 and pertinent portions of paragraph 9 of Statement on auditing procedure no. 34) full-text | 1971 7月 |
| 47 | Subsequent events (supersedes chapter 11 of Statement on auditing procedure no. 33) full-text | 1971 9月 |
| 48 | Letters for underwriters (supersedes Statement on auditing procedure no. 35) full-text | 1971 10月 |
| 49 | Reports on internal control full-text | 1971 11月 |
| 50 | Reporting on the statement of changes in financial position (supersedes paragraph 6 of chapter 10 of Statement on auditing procedure no. 33) full-text | 1971 11月 |
| 51 | Long-term investments full-text | 1972 7月 |
| 52 | Reports on internal control based on criteria established by governmental agencies full-text | 1972 10月 |
| 53 | Reporting on consistency and accounting changes (supersedes chapter 8 of statement on auditing procedure no. 33) full-text | 1972 11月 |
| 54 | Auditor's study and evaluation of internal control (supersedes chapter 5 of statement on auditing procedure no. 33) full-text | 1972 11月 |
