| Planning for Possible Changes in Your Audit Engagement for Unlisted Companies (August) |
This business brief summarizes the changes in the Statements on Auditing Standards (SAS) Nos. 122-125 (referred to as the Clarified Auditing Standards) that go into effect for financial statement audits for periods ending on or after December 15, 2012. Some of the changes will affect all audit engagements, while others only apply in certain circumstances. |