Statements on Auditing Standards

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Recently Issued AICPA SASs and Interpretations

SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134

SAS No. 138, Amendments to the Description of the Concept of Materiality

SAS No. 137, The 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