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Statement on February 2017 Auditing Standards …
Statement on February 2017 Auditing Standards 132 Issued by the Auditing Standards Board The Auditor's Consideration of an Entity s ability to Continue as a Going Concern (Supersedes Statement on Auditing Standards (SAS) No. 126, The Auditor's Consideration of an Entity's ability to Continue as a Going Concern [AICPA, Professional Standards , AU-C sec. 570]; amends SAS No. 122, Statements on Auditing Standards : Clarification and Recodification, section 800, Special Considerations Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks, as amended, and section 930, Interim Financial Information [AICPA, Professional Standards , AU-C sec. 800 and 930]) Copyright 2017 by American Institute of Certified Public Accountants, Inc.
Statement on February 2017 Auditing Standards 132 Issued by the Auditing Standards Board The Auditor's Consideration of an Entity’s Ability to Continue as a
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