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SAS No. 149 and SQMS No. 3 At a Glance

Mar 06, 2023 · 130.5 KB Download

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The At a Glance about SAS No. 149 and SQMS No. 3 provides a high-level summary of the changes resulting from the issuance of these standards, including the following:

  • What has changed, including the most significant change that the new SAS introduces

  • New terms and definitions, including the new term referred-to auditor and the revised definition of the term component auditor

The document also provides the effective dates of the standards, which are available for auditors to read and consider

Download the full text of SAS No. 149 and SQMS No. 3 At a Glance

File name: sas-149-sqms-3-at-a-glance.pdf

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