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SAS 138 - Amendments to the description of the concept of ...
us.aicpa.orgStatement on Auditing Standards Amendments to the Description of the Concept of Materiality Boldface italics denotes new language. Deleted text is in strikethrough. SAS No. 122, Statements on Auditing Standards: Clarification and Recodification, as Amended AU-C Section 320, Materiality in Planning and Performing an Audit1