Sample auditor’s report under new auditor reporting standards
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Pencils, pens, calculator and reports on a desk.
Resources

Sample auditor’s report under new auditor reporting standards

7 months ago · 5 min read

SECTION

EXCLUSIVE

The AICPA Auditing Standards Board (ASB) has issued a suite of standards that principally affect the auditor’s report:

  • Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments,
    Including Amendments Addressing Disclosures in the Audit of Financial Statements

  • SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports

  • SAS No. 138, Amendments to the Description of the Concept of Materiality

  • SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to

Reserved for NFP Section members and NFP Subscriptions

Already an NFP Section member or NFP Subscriber?

Log in with your AICPA account
 
Forgot email?
Forgot password?

Not an NFP Section member or NFP Subscriber?

Discover the benefits of AICPA membership, Not-for-Profit Section membership, NFP Subscription. To gain access to exclusive content, your first step is to join the AICPA.

Learn more about Not-for-Profit Section membership

Exclusively for

Mentioned in this article

Topics

Subtopics

Manage preferences

Related content