To unlock this content, you must have the following:

SAS No. 124 Auditing Financial Statements Prepared In Accordance With a Reporting Framework Generally Accepted In Another Country

On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB], the ASB issued Statement on Auditing Standards [SAS] No. 124.