The At a Glance about SAS No. 147 provides a high-level summary of the changes resulting from the issuance of the standard. The document includes a flowchart to illustrate the
Narrow revisions to AU-C section 210.
Additional procedures introduced by the standard.
The At a Glance also explains that SAS No. 147 does not revise the audit requirement that the auditor request management to authorize the predecessor auditor to respond fully to the auditor’s inquiries regarding matters that will assist