Audit Reporting Standards SAS 134-137
|The objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS Nos. 134-137. Topics include an overview of the new auditor’s report found in the new SAS No. 134’s AU-C 700A, including the new report’s format, positioning of sections within the report, title, headings, and expanded language; amendments made to various reporting standards by SAS No. 135; a review of the new ERISA-plan audit standard found in SAS No. 136, AU-C 703, including the format of the new ERISA-plan auditor’s report, positioning of sections of that report, the new ERISA Section 103(a)(3)(C) audit (formerly a limited-scope audit) and the auditor’s report thereon, expanded audit procedures and communications required by auditors of ERISA-plan financial statements; and changes made by SAS No. 137 to the auditor’s procedures and reporting on other information.|
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