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

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