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AICPA Statement on Auditing Standards No. 132

Jun 12, 2023 · 686.2 KB Download

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In developing SAS No. 132, The Auditor's Consideration of an Entity’s Ability to Continue as a Going Concern, the primary objective of the AICPA Auditing Standards Board was to consider the accounting provisions of

  • FASB Accounting Standards Update No. 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.

  • GASB Statement No. 56, Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing

Download the full text of SAS No. 132

File name: sas-132.pdf

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