新的審計準則，是由AICPA于2012年頒布的澄清版審計準則，簡稱AU-Cs。自2012/12/15后生效，并自2013Q3開始適用于AUD考試。在此之前，現(xiàn)在使用的澄清初版，即詳盡版AUs, 在考試中仍然適用。
　　自2014/1/1開始，aicpa將暫停Aus的發(fā)行。 這個按照正常進度操作，在新準則發(fā)行并使用1年后完全停止。自2014/1/1開始，Aus將不再適用AICPA auditing.
　　原文如下：
　　The American Institute of CPAs intends to stop testing for knowledge of older auditing standards on its Uniform CPA Examination next year.
　　The clarified U.S. Auditing Standards, also known as the AU-Cs, issued by the AICPA’s Auditing Standards Board in 2012, are effective for audits of financial statements for periods ending on or after Dec. 15, 2012. These clarified standards became eligible for testing on the Uniform CPA Examination beginning in the third quarter of 2013. At present, the pre-clarified standards, otherwise known as the extant auditing standards, or AUs, remain in effect and are also eligible for testing on the Uniform CPA Examination, according to the AICPA.
　　On Jan. 1, 2014, the AICPA plans to suspend publication of the extant auditing standards. This follows the normal timeline, where publication is stopped approximately one year after a new standard is issued.
　　Beginning in the first quarter of 2014, the extant standards will no longer be tested on the AUD section of the CPA Exam. The clarified U.S. Auditing Standards will remain eligible for testing, however.
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