Codification of Statements on Auditing Standards 2019

Numbers 122 to 135

Business & Finance, Accounting, Auditing
Cover of the book Codification of Statements on Auditing Standards 2019 by AICPA, Wiley
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: AICPA ISBN: 9781948306591
Publisher: Wiley Publication: July 3, 2019
Imprint: Wiley Language: English
Author: AICPA
ISBN: 9781948306591
Publisher: Wiley
Publication: July 3, 2019
Imprint: Wiley
Language: English

This 2019 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving accountants the most up-to-date information, they need to conduct successful audits and provide high-quality services to their clients.

Issued directly from the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards:

  • SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
  • SAS No. 135, Omnibus Statement on Auditing Standards—2019
  • SAS No. 134 is a suite of auditor reporting standards that includes a new AU-C section 701, Communicating Key Audit Matters in the Independent Auditor’s Report, and replaces AU-C sections 700, 705, and 706.
  • SAS No. 134, which also amends various other AU-C sections, addresses the auditor’s responsibility to form an opinion on the financial statements and the form and content of the auditor’s report issued because of an audit of financial statements. It also addresses the auditor’s responsibilities, and the form and content of the auditor’s report, when the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary, and when additional communications are necessary in the auditor’s report.
  • SAS No. 135 is intended to more closely align ASB guidance with the PCAOB's standards by primarily amending AU-C section 260, Communications With Those Charged With Governance, AU-C section 550, Related Parties, and AU-C section 240, Consideration of Fraud in a Financial Statement Audit.

This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

This 2019 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving accountants the most up-to-date information, they need to conduct successful audits and provide high-quality services to their clients.

Issued directly from the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards:

This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.

More books from Wiley

Cover of the book Frontiers in Developmental Biology by AICPA
Cover of the book CBT for Schizophrenia by AICPA
Cover of the book First Islanders by AICPA
Cover of the book Who's in the Room? by AICPA
Cover of the book The Art of Doing Good by AICPA
Cover of the book Social Networking for the Older and Wiser by AICPA
Cover of the book Statistical Intervals by AICPA
Cover of the book Directed Evolution of Selective Enzymes by AICPA
Cover of the book Ace the Programming Interview by AICPA
Cover of the book Yoga - Philosophy for Everyone by AICPA
Cover of the book Reading Romantic Poetry by AICPA
Cover of the book Fault-Tolerance Techniques for Spacecraft Control Computers by AICPA
Cover of the book Optische Spektroskopie by AICPA
Cover of the book Crushing Debt by AICPA
Cover of the book Business Forecasting by AICPA
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy