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商品簡介
商品簡介
This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards:SAS No.
136, Forming an Opinion and Reporting on Financial Statements of EmployeeBenefit Plans Subject to ERISASAS No. 137, The Auditor's Responsibilities Relating to Other Information Included inAnnual ReportsSAS No. 138, Amendments to the Description of the Concept of Materiality
136, Forming an Opinion and Reporting on Financial Statements of EmployeeBenefit Plans Subject to ERISASAS No. 137, The Auditor's Responsibilities Relating to Other Information Included inAnnual ReportsSAS No. 138, Amendments to the Description of the Concept of Materiality
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