SAS 145 is now effective, are you ready? This post lists the top 5 considerations to ensure audit firms comply with the new guidance!
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Need an introduction to the audit standards? We're here to offer resources on the requirements of both the PCAOB and US GAAS standards!
SAS 145 requires auditors to “stand-back” and assess material transactions, accounts, and disclosures that haven’t been deemed as significant.
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