Statement on Auditing Standards 134 Auditor Reporting …
SAS). Because the proposed OI SAS is not yet finalized, SAS No. 134 has been issued without the references to the proposed OI SAS that were included in the exposure draft of SAS No. 134. Once the OI SAS is issued as a final standard, conforming amendments will be made to SAS No. 134 to reflect the final OI SAS.
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