These New Audit Standards May Require Your Attention

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