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AICPA Statement on Auditing Standards No. 135

Jun 12, 2023 · 549.2 KB Download

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SAS No. 135, Omnibus Statement on Auditing Standards—2019, is intended to more closely align the guidance of the AICPA Auditing Standards Board with the standards of the PCAOB by primarily amending the following AU-C sections in AICPA Professional Standards:

  • AU-C section 260, Communications with Those Charged with Governance.

  • AU-C section 550, Related Parties.

  • AU-C section 240, Consideration of Fraud in a Financial Statement Audit.

SAS No. 135 becomes effective for audits of financial statements for periods

Download the full text of SAS No. 135

File name: sas-135.pdf

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