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

Released on by AICPA
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  • Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020 Book Detail

  • Author : AICPA
  • Release Date : 2020-07-15
  • Publisher : John Wiley & Sons
  • Genre : Business & Economics
  • Pages : 1792
  • ISBN 13 : 1950688399
  • File Size : 59,59 MB
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Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020 by AICPA PDF Summary

Book 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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