The At a Glance about SAS No. 141 summarizes the delay in the effective dates of SAS Nos. 134—140 and the permission of their early implementation.
The delay in the
effective dates of SAS Nos. 134 – 140 from December 15, 2020 to December 15, 2021, in order to provide more time for firms to implement these SASs in light of the effect of the coronavirus pandemic.
Allowing for early implementation of SAS Nos. 134 – 140.
Whether auditors have