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AICPA Statement on Auditing Standards No. 128

Jun 12, 2023 · 738.8 KB Download

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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

Download the full text of SAS No. 128

File name: sas-128.pdf

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