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SAS No. 128, Using the Work of Internal Auditors

Feb 01, 2014 ·

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Effective Date: This Statement on Auditing Standards is effective for audits of financial
statements for periods ending on or after December 15, 2014.

Executive Summary


As a result of its Clarity Project, the Auditing Standards Board (ASB) has issued Statement on
Auditing Standards (SAS) No. 128, Using the Work of Internal Auditors, to

  • supersede SAS No. 65, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements (AICPA, Professional Standards, AU sec. 322 and AU-C sec.

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