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EXPOSURE DRAFT - us.aicpa.org

EXPOSURE DRAFT - us.aicpa.org

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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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