Search results with tag "Statement on auditing standards"
Generally Accepted Auditing Standards
us.aicpa.orgon or after December 15, 2006, by Statement on Auditing Standards (SAS) No. 105. As amended, effective for audits of financial statements for periods beginning on or after December 15, 2006, by SAS No. 113.].03 Rule 202, Compliance With Standards, of the AICPA Code of Profes-sional Conduct [ET section 202.01], requires an AICPA member who performs
SAS No. 137, The Auditor's Responsibilities Relating to ...
us.aicpa.orgIncluded in Annual Reports Introduction Scope of This SAS 1. This Statement on Auditing Standards (SAS) addresses the auditor’s responsibilities relating to other information, whether financial or nonfinancial information (other than financial statements and the auditor’s report thereon), included in an entity’s annual report.
Statement on Auditing Standards 136 Forming an Opinion …
us.aicpa.orgStatements; AU-C section 260, The Auditor’s Communication With Those Charged With Governance; and AU-C section 580, Written Representations. 7. This SAS also addresses the auditor’s responsibilities for forming an opinion on ERISA plan financial statements, including the form and content of the report when management elects to
Statement on Auditing Standards 140
us.aicpa.orgBoldface italic denotes new language. Deleted text is in strikethrough. [No amendment to paragraphs .01–.08.] Reporting .09 When the entity presents the supplementary information with the financial statements, the auditor should report on the supplementary information in either (a) an other-matter paragraph
Statement on Auditing Standards 134 Auditor Reporting …
us.aicpa.orgSAS). Because the proposed OI SAS is not yet finalized, SAS No. 134 has been issued without the references to the proposed OI SAS that were included in the exposure draft of SAS No. 134. Once the OI SAS is issued as a final standard, conforming amendments will be made to SAS No. 134 to reflect the final OI SAS.