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AICPA Statement on Auditing Standards No. 123

Jun 12, 2023 · 363.5 KB Download

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Resulting from its Clarity Project, the AICPA Auditing Standards Board (ASB) issued SAS No. 123, Omnibus Statement on Auditing Standards—2011.

SAS No. 123:

  • Amends AU-C section 720, Other Information in Documents Containing Audited Financial Statements (issued in 2010), and AU-C section 935, Compliance Audits (issued in 2009), in AICPA Professional Standards to conform these standards SAS No. 122, Statements on Auditing Standards: Clarification and Recodification. (Note: SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in

Download the full text of SAS No. 123

File name: sas-123.pdf

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