SAS No. 115 Toolkit 

Tools for SAS No. 115This toolkit provides guidance on the implementation of SAS No. 115 and tools to assist you in educating and communicating the impact of SAS No. 115 with your clients. While these tools and resources were developed to support you in the implementation and communication of SAS No. 115 in your firm and with your clients, they are not meant to replace the guidance and direction outlined in SAS No. 115 and in the Risk Alert on SAS No. 115. Please refer to the AICPA’s Communicating Internal Control Related Matters Identified in an Audit - SAS No. 115.

Frequently Asked Questions
The FAQs document is intended to address the most common practitioner questions related to applying SAS No. 115. In addition, it provides links to additional resources that may help you in understanding and applying SAS No. 115.

SAS No. 115 Newsletter/Web site Template
This document is designed for practitioners to communicate the impact of SAS No. 115 to their clients via the member’s newsletter, Web site, or other marketing communications.

SAS No. 115 Educate Your Client Communication Letter
This template document is designed for practitioners to update and educate each client directly on the new SAS No. 115 requirements.

SAS No. 115 Overview PowerPoint
This presentation provides an overview of SAS No. 115, the impact to a client’s audit, and definitions and examples of significant deficiencies and material weaknesses. The presentation is designed for use by practitioners to educate their staff and clients about SAS No. 115 and can be tailored to address specific client issues.

SAS No. 115 Sample Findings Accumulation Worksheet
This sample template document is designed for practitioners use to accumulate their findings in implementing SAS 115.

Considerations in Risk-Based Auditing
Considerations in Risk-Based Auditing is a strategic overview intended to provide readers with detailed, practical, specific and non-authoritative guidance when implementing the technology-related aspects of the eight Statements of Auditing Standards (SAS 104 through SAS 111).


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