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AICPA Statement on Auditing Standards No. 137

Jun 13, 2023 · 809.5 KB Download

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The AICPA Auditing Standards Board believes that SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports,

  • Will benefit users of audited financial statements by providing transparency related to the auditor’s responsibility for other information when the auditor has obtained all of the other information at the date of the auditor’s report on the financial statements.

  • Is expected to also reduce diversity in practice with respect to information and documents that are considered to be

Download the full text of SAS No. 137

File name: sas-137.pdf

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