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

by AICPA

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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
  • ISBN10 1119741815
  • ISBN13 9781119741817
  • Publish Date 19 June 2020
  • Publish Status Unknown
  • Publish Country US
  • Imprint John Wiley & Sons Inc
  • Pages 1792
  • Language English