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AICPA Statement on Auditing Standards No. 134

Jun 12, 2023 · 1.9 MB Download

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SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, contains a suite of auditor reporting standards and addresses the

  • Auditor’s responsibility to form an opinion on the financial statements and the form and content of the auditor’s report issued as a result of an audit of financial statements.

  • Auditor’s responsibilities, and the form and content of the auditor’s report, when the auditor concludes that a modification to the auditor’s opinion on

Download the full text of SAS No. 134

File name: sas-134.pdf

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