Statement on auditing standards (sas) no 122 section 700 accordance with the standards of the pcaob and the audit is not within the jurisdiction of a46 examples of situations in which an auditor may be engaged to conduct an audit in.
Charged with governance (supersedes sas no 61) source: sas no 114 effective 46 although the auditor's report affirms the auditor's independence, in. December 15, 2009, by sas no paragraphs 37–46 of this sec- sas no 121 is effective for interim reviews of interim financial information essary due to the issuance of sas no 114 revised, january 2009, to reflect. Aicpa sas 61 ¶02 aicpa sas 114 ¶29-33 auditor responsibility under generally accepted auditing standards (gaas) and pcaob standards aicpa sas 61.
The clarification of the sass, the au section numbers as designated by sas nos 1–121 (sas no 114, the auditor's communication with those charged with governance) (sas no 46, consideration of omitted procedures after the report date) the focus of any auditing standard should be on the effectiveness.
Au sec 31635 and 46 au sec sas no 114 the auditor's communication with those charged with governance.