Posts written by:

Heather Branham

New Year, New Auditing Standards

New Year, New Auditing Standards

In October 2021, the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement in...

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