Abstract image of a city at night
Resources

SAS No. 147 At a Glance

Jun 06, 2022 · 225.5 KB Download

FREE ACCOUNT

ACCESS

Resource

available

The At a Glance about SAS No. 147 provides a high-level summary of the changes resulting from the issuance of the standard. The document includes a flowchart to illustrate the

  • Narrow revisions to AU-C section 210.

  • Additional procedures introduced by the standard.

The At a Glance also explains that SAS No. 147 does not revise the audit requirement that the auditor request management to authorize the predecessor auditor to respond fully to the auditor’s inquiries regarding matters that will assist

Download the full text of SAS No. 147 At a Glance

File name: sas-147-at-a-glance.pdf

Already a member?

Log in with your account
 
Forgotten email
Forgotten password

Not a member?

To gain access to exclusive content, your first step is to join the AICPA & CIMA.

Mentioned in this article

Topics

Manage preferences

Related content

}