SAS No. 144 At a Glance
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SAS No. 144 At a Glance

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The At a Glance about SAS No. 144, Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained From External Information Sources, provides a high-level summary of how SAS No. 144, among other things:

  • Provides guidance in AU-C section 501, Audit Evidence — Specific Considerations for Selected Items, on applying SAS No. 143, Auditing Accounting Estimates and Related Disclosures, when management has used the work of a specialist

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File name: sas-144-at-a-glance.pdf

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