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EXPOSURE DRAFT - us.aicpa.org

EXPOSURE DRAFT . PROPOSED STATEMENT ON AUDITING. STANDARDS. SPECIAL CONSIDERATIONS AUDITS OF. GROUP FINANCIAL STATEMENTS (INCLUDING THE. WORK OF COMPONENT AUDITORS AND AUDITS OF. REFERRED-TO AUDITORS). Supersedes Statement on Auditing Standards [SAS] No. 122, Statements on Auditing Standards: Clarification and Recodification, as amended, section 600, Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors) [AICPA, Professional Standards, AU-C sec. 600];. Amends SAS No. 117, Compliance Audits, as Amended (AICPA, Professional Standards, AU-C. Section 935). Amends the following sections of SAS No.

6 of 161 • SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports, as Amended (AU-C sec. 720) • SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, as Amended (AU-C sec. 315) • Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation

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Transcription of EXPOSURE DRAFT - us.aicpa.org

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