Transcription of Statement on Auditing Standards 134 Auditor Reporting and ...
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Statement on May 2019 Auditing Standards 134 Issued by the Auditing Standards Board Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements (AICPA, Professional Standards , AU-C sec. 701; Supersedes the following sections of Statement on Auditing Standards [SAS] No. 122, Statements on Auditing Standards : Clarification and Recodification, as amended: Section 700, Forming an Opinion and Reporting on Financial Statements [AICPA, Professional Standards , AU-C sec. 700] Section 705, Modifications to the Opinion in the Independent Auditor s Report [AICPA, Professional Standards , AU-C sec. 705] Section 706, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor s Report [AICPA, Professional Standards , AU-C sec.)]
The Auditing Standards Board gratefully acknowledges the contributions of Charles E. Landes in the development of this Statement on Auditing Standards. Note: Statements on Auditing Standards are issued by the Auditing Standards Board, the senior technical body of the AICPA designated to issue pronouncements on auditing matters. The
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