SAS No. 139 At a Glance
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SAS No. 139 At a Glance

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The At a Glance about SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134, provides a high-level summary about how SAS No. 139 aligns the AU-C 800 series in AICPA Professional Standards with the relevant auditor reporting standards in SAS No. 134, thereby updating the form and content of auditors’ reports addressed in the AU-C 800 series to be more consistent with the standards of the International Auditing and

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