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AICPA Statement on Auditing Standards No. 127

Jun 12, 2023 · 421.8 KB Download

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SAS No. 127, Omnibus Statement on Auditing Standards—2013, amends:

  • AU-C section 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors), in AICPA Professional Standards to, among other things, permit making reference to the audit of a component auditor in the auditor’s report on the group financial statements when the component’s financial statements are prepared using a different financial reporting framework than that used for the group financial statements if certain criteria are met. (Note: SAS

Download the full text of SAS No. 127

File name: sas-127.pdf

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