Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020 (AICPA)

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Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020 (AICPA) image
ISBN-10:

1950688399

ISBN-13:

9781950688395

Author(s): AICPA
Edition: 1
Released: Jul 15, 2020
Publisher: wiley
Format: Paperback, 1792 pages

Description:

This 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

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