![]() 129 amends AU-C section 920 in AICPA Professional Standards. AICPA Statement on Auditing Standards No. 130 creates AU-C section 940 withdraws AT sections 5 and amends various AU-C sections in AICPA Professional Standards. 131 amends AU-C section 700 in AICPA Professional Standards. 132 supersedes AU-C section 570 and amends AU-C sections 800 and 930 in AICPA Professional Standards. 133 creates AU-C section 945 and amends AU-C sections 560 and 925 in AICPA Professional Standards. 134 creates a new AU-C section 701 supersedes AU-C sections 700, 705, and 706 and amends various other AU-C sections in AICPA Professional Standards. 135 is an omnibus standard that amends various AU-C sections in AICPA Professional Standards. 136 creates a new AU-C section 703 and amends various other AU-C sections in AICPA Professional Standards. ![]() 137 supersedes AU-C section 720 and amends various other AU-C sections in AICPA Professional Standards. 138 amends the description of the concept of materiality in various AU-C sections in AICPA Professional Standards. 139 amends AU-C sections 800, 805, and 810 in AICPA Professional Standards to conform them to the new auditor reporting standards. 140 amends AU-C sections 725, 730, 930, 935, and 940 in AICPA Professional Standards to incorporate auditor reporting changes from SAS Nos. 134 – 140 from Decemto December 15, 2021, and no longer precludes early implementation. 141 delays the effective dates of SASs No. 122, as amended, section 500, Audit Evidence amends various AU-C sections in SAS No. This section includes the ASB Statements on Auditing Standards issued beginning in 2011 with the clarification and recodification of the auditing standards. 122, as amended, section 540 amends various AU-C sections in SAS No. 122, as amended, sections 501 and 620, and SAS No. ![]() 122, as amended, section 315 and amends various SASs, as amended, including various sections in SAS No. 122, as amended, section 220, and amends various standards, including SAS No. 1 supersedes Statement on Quality Control Standards No. AICPA Statement on Quality Management Standards No. 2 creates QM section 20, Engagement Quality Reviews, in AICPA Professional Standards. 122, Statements on Auditing Standards: Clarification and Recodification, as amended, section 210, Terms of Engagement. Educators can upload an additional 3GB of course data to share with students.AICPA Statement on Auditing Standards No.
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