Deloitte
Accounting Research Tool
...
SAS NO. 140, AMENDMENTS TO AU-C SECTIONS 725, 730, 930, 935, AND 940 TO INCORPORATE AUDITOR REPORTING CHANGES FROM SAS NOS. 134 AND 137

AU-C section 940, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

  • US GAAP