SAS No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements, establishes requirements and provide guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit).
The AICPA Auditing Standards Board will consider developing an attestation standard addressing examinations of internal control other than ICFR that is integrated with an