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SAS No. 137 At a Glance

Jun 13, 2023 · 158.5 KB Download

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The At a Glance about SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports, explains that, to enhance transparency relating to the auditor’s responsibilities for other information included in annual reports and to reduce diversity in practice, SAS No. 137 clarifies the

  • Documents that are within the scope this SAS.

  • Reading of other information.

  • Reporting to require the auditor to include a separate section in the auditor’s report with the heading “Other Information,” or

Download the full text of SAS No. 137 At a Glance

File name: sas-137-at-a-glance.pdf

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