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Statement on Auditing Standards No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements Issue Date: October 2015 Effective Date: This

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What is statement on auditing standards?

Statement on Auditing Standards (SAS) is a series of professional auditing standards issued by the American Institute of Certified Public Accountants (AICPA) that guide auditors in conducting audits.

Who is required to file statement on auditing standards?

Certified public accountants and auditing firms are required to follow the Statement on Auditing Standards when conducting audits.

How to fill out statement on auditing standards?

The Statement on Auditing Standards should be filled out by following the guidelines provided in the standard specific to the audit being conducted.

What is the purpose of statement on auditing standards?

The purpose of Statement on Auditing Standards is to ensure that auditors perform their work with integrity, objectivity, and independence.

What information must be reported on statement on auditing standards?

The Statement on Auditing Standards requires auditors to report on the scope of the audit, the procedures followed, findings, and conclusions.

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