As a result of its Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 126, The Auditor's Consideration of

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the overs

This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information n

Paragraph .25a of Statement on Auditing Standards (SAS) No. 122, Statements on Auditing Standards: Clarification and Recodification, section 600, “Special Con