Transcription of SAS No. 137, The Auditor's Responsibilities Relating to ...
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Statement on July 2019 Auditing Standards 137 Issued by the Auditing Standards Board The Auditor s Responsibilities Relating to Other Information Included in Annual Reports (Supersedes Statement on Auditing Standards No. 118, Other Information in Documents Containing Audited Financial Statements, as amended (AICPA, Professional Standards, AU-C sec. 720); Amends Statement on Auditing Standards (SAS) No. 119, Supplementary Information in Relation to the Financial Statements as a Whole, as amended [AU-C sec. 725] SAS No.)
Whether a material misstatement of the other information exists b. Whether a material misstatement of the financial statements exists c. Whether the auditor’s understanding of the entity and its environment needs to be updated Responding When the Auditor Concludes That a Material Misstatement of the Other Information Exists 20.
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