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AICPA Statement on Auditing Standards No. 138

Jun 12, 2022 · 262.5 KB Download

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SAS No. 138, Amendments to the Description of the Concept of Materiality, amends various AU-C sections in AICPA Professional Standards. The AICPA Auditing Standards Board’s

  • Current description of the concept of materiality is consistent with the definition of materiality used by the International Accounting Standards Board and the International Auditing and Assurance Standards Board. SAS No. 138 aligns the materiality concepts discussed in AICPA Professional Standards with the description of materiality used by the U.S. judicial system, the

Download the full text of SAS No. 138

File name: sas-138.pdf

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