Statement on Auditing Standards (SAS) No. 135, Omnibus Statement on Auditing Standards – 2019, is intended to more closely align Auditing Standards Board (ASB) guidance with the Public Company Accounting Oversight Board's (PCAOB) standards primarily by amending AU-C section 260, Communications With Those Charged With Governance, AU-C section 550, Related Parties, and AU-C section 240, Consideration of Fraud in a Financial Statement Audit, in AICPA Professional Standards. By eliminating unnecessary differences between the ASB guidance and
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AICPA Statement on Auditing Standards No. 135
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