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AICPA Statement on Auditing Standards No. 126

Jun 13, 2023 · 389.6 KB Download

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Resulting from its Clarity Project, the AICPA Auditing Standards Board (ASB) issued SAS No. 126,The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted).

The ASB moved forward with the clarity redraft of SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, as amended, so that it is consistent with the format of the other clarified SASs that were issued as SAS Nos. 122–125. However, the ASB

Download the full text of SAS No. 126

File name: sas-126.pdf

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