The AICPA’s Auditing Standards Board has published Statement on Auditing Standards
(SAS) No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate
Auditor Reporting Changes From SAS No. 134.
SAS 139 aligns certain “AU-C sections with reporting provisions
of SAS 134, Auditor Reporting and Amendments, Including Amendments Addressing
Disclosures in the Audit of Financial Statements, and other recently issued
For more information, see the press release on the AICPA’s Web site.