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SAS No. 140 At a Glance

Jun 12, 2023 · 182.3 KB Download

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The At a Glance about SAS No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137, provides a high-level summary about how SAS No. 140:

  • Aligns GAAS 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.

  • Amends certain other AU-C sections in AICPA Professional Standards to reflect

Download the SAS No. 140 At a Glance

File name: sas-140-at-a-glance.pdf

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