These are frequently asked questions that practitioners have about SAS No. 115 and communication of internal control matters in an audit
Published on December 06, 2012
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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.