SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134, reflects the AICPA Auditing Standards Board’s continuing effort to conform GAAS to the new auditor reporting standards. SAS No. 139 aligns the following AU-C sections with the reporting provisions of SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and other recently issued SASs:
AU-C sections 800, Special Considerations —