SAS No. 137 and annual reports
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SAS No. 137 and annual reports

2 months ago · 3 min read

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Statement on Auditing Standards (SAS) No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports, addresses the auditor’s responsibilities relating to other financial or nonfinancial information (that is, information other than financial statements and the auditor’s report thereon), included in an entity’s annual report. It also clarifies the documents that are within the scope of the standard.

What may or may not be considered an annual report?

The first step is identifying, through discussion with management,

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