By clicking the link to AICPA Professional Standards (the Standards) you acknowledge and agree that (i) you have read and understand the terms and conditions of this website (see link at bottom of page) and (2) you will use the Standards only for your own professional or governmental purposes for which the Standards are intended.
SAS No. 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards, addresses
Public interest considerations by encouraging proactive management