SAS No. 134 At a Glance
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SAS No. 134 At a Glance

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The At a Glance about SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, provides a high-level summary about how this SAS impacts generally accepted auditing standards (GAAS). It summarizes how SAS No. 134 creates AU-C section 701, Communicating Key Audit Matters in the Independent Auditor’s Report, and supersedes the following AU-C sections in AICPA Professional Standards:

  • Section 700, Forming an Opinion and Reporting on Financial Statements

  • Section 705,

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