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The Auditor’s Communication With Those Charged With …
us.aicpa.orgAuditor’s Communication With Those Charged With Governance 221 AU-CSection260 The Auditor’s Communication With Those Charged With Governance Source: SAS No. 122; SAS No. 123; SAS No. 125; SAS No. 128; SAS No.134;SASNo.135;SASNo.137. Effective for audits of financial statements for periods ending on or afterDecember15,2012 ...
At a glance - American Institute of Certified Public ...
us.aicpa.org• Amends AU-C section 260, The Auditor’s Communication With Those Charged With Governance, to require the auditor to communicate with those charged with governance about the significant risks identified by the auditor. Key Audit Matters (Section 701 of SAS No. 134) • When engaged to include key audit matters (KAMs),
The Auditor’s Communication With Those Charged With …
www.aicpa.orgAuditor’s Communication With Those Charged With Governance 211 withmanagementresponsibilitiesadequatelyinformsallofthosewithwhom ...