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Summary of Findings - SAS 115

Template: SAS No. 115, which superseded SAS No. 112, establishes standards and provides guidance on communicating matters related to an entity's internal control over financial reporting identified in an audit of financial statements. This sample template...
Published on April 03, 2013

SAS No. 115 Toolkit - PCPS Members

Toolkit: The SAS No. 115 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...
Published on February 22, 2013

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Communicating Internal Control Related Matters Identified in an Audit - SAS No. 115

This SAS is effective for audits of financial statements for periods ending on or after December 15, 2009. Earlier implementation is permitted.

Communicating Internal Control Related Matters Identified in an Audit – SAS No. 112

Establishes standards and provides guidance on communicating matters related to an entity's internal control over financial reporting identified in an audit of financial statements.