Codification of Statements on Auditing Standards, Numbers 122 to 138 E-Book

• Herausgeber: John Wiley & Sons
• Kategorie: Fachliteratur
• Serie: AICPA
• Sprache: Englisch

Seitenzahl: 3611

Veröffentlichungsjahr: 2020

Beschreibung

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