Transcription of Audit Documentation - AICPA
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Audit Documentation141AU-C Section 230 Audit DocumentationSource: SAS No. 122; SAS No. 123; SAS No. section 9230 for interpretations of this for audits of financial statements for periods ending on orafter December 15, May 2019, the Auditing Standards Board (ASB) issued SAS No. 134,Au-ditor Reporting and Amendments, Including Amendments Addressing Dis-closures in the Audit of Financial Statements, which contains amendments tothis section. In July 2019, the ASB issued SAS No. 137,The Auditor's Respon-sibilities Relating to Other Information Included in Annual Reports,whichalso contains amendments to this section.
Audit Documentation 137 Requirements Timely Preparation of Audit Documentation.07 The auditor should prepare audit documentation on a timely basis. (Ref:par..A3)
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