AICPA Statement on Auditing Standards No. 147
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AICPA Statement on Auditing Standards No. 147

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SAS No. 147, Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations, clarifies

  • Requirements and guidance related to the auditor’s inquiries of a predecessor auditor about matters that will assist the auditor in determining whether to accept the engagement.

    • In doing so, SAS No. 147 narrowly revises AU-C section 210, Terms of Engagement, to require an auditor, once management authorizes the predecessor auditor to respond to inquiries from the auditor, to inquire of the

Download the full text of SAS No. 147

File name: sas-147.pdf

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