Resulting from its Clarity Project, the AICPA Auditing Standards Board completed the clarity redrafting of its last pre-clarity AU section in AICPA Professional Standards with the issuance of SAS No. 128, Using the Work of Internal Auditors.
SAS No. 128 supersedes AU section 322 and AU-C section 610, The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements, in AICPA Professional Standards and, among other amendments, also significantly amends AU-C section 315, Understanding the