Partner Lisa Ritter has published an article in the Pennsylvania CPA Journal on SAS (Statements on Auditing Standards) Nos. 134 through 140. These standards are:
- SAS No. 134 – Auditor Reporting
- SAS No. 135 – Omnibus SAS
- SAS No. 136 – Employee Benefit Plan ERISA Audits
- SAS No. 137 – Other Information
- SAS No. 138 – Amendements to the Description of the Concept of Materality
- SAS No. 139 – Amendments to Incorporate Changes from SAS 134
- SAS No. 140 – Amendments to Incorporate Changes from SAS 134 and 137
For more information you can review the article here: https://www.picpa.org/articles/journal-articles/article/a-a-article/2022/03/18/pa-cpa-journal-these-new-audit-standards-may-require-your-attention