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As amended effective for audits of nancial statements for periods beginning on or after December 15 2006 by SAS No. 113. 03 Rule 202 Compliance With Standards of the AICPA Code of Professional Conduct ET section 202. 01 requires an AICPA member who performs an audit the auditor to comply with standards promulgated by the ASB. Footnote subsequently renumbered by the issuance of SAS No. 113 November 2006. Auditing interpretations of the SASs are in...
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What is sas 113?
SAS 113 is a statement on auditing standards issued by the American Institute of Certified Public Accountants (AICPA). It provides guidance to auditors on the auditor's communication with those charged with governance.
Who is required to file sas 113?
SAS 113 is not a filing requirement. It is a guidance for auditors regarding their communication with those charged with governance during an audit.
How to fill out sas 113?
SAS 113 does not require any specific form or document to be filled out. It provides guidance on how auditors should communicate with those charged with governance during an audit engagement.
What is the purpose of sas 113?
The purpose of SAS 113 is to establish standards and provide guidance to auditors on their communication with those charged with governance. It aims to enhance the effectiveness of the auditor's communication to fulfill their responsibilities in the audit process.
What information must be reported on sas 113?
SAS 113 does not require specific information to be reported. It provides guidance on the communication process and the content to be included in the communication between auditors and those charged with governance.
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