|Available Formats:||Paperback | See All|
SAS No. 114 establishes standards and provides guidance on the auditor's communication with those charged with governance in relation to an audit of financial statements. It supersedes Statement on Auditing Standards No. 61, Communication With Audit Committees, as amended, AICPA, Professional Standards.
This statement is effective for audits of financial statements for periods beginning on or after December 15, 2006.