Clarified Statements on Auditing Standards


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Recently Issued Clarified SASs and Interpretations

SAS No. 137The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports

SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

SAS No. 135, Omnibus Statement on Auditing Standards – 2019

SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements

Auditing Interpretations