Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020
Author: AICPA
Publisher: John Wiley & Sons
Published: 2020-07-21
Total Pages: 1792
ISBN-13: 1950688402
DOWNLOAD EBOOKThis 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports SAS No. 138, Amendments to the Description of the Concept of Materiality