SAS Nos. 122-125 are referred to as the Clarified Auditing Standards and are effective for audits of financial statements for periods ending on or after December 15, 2012. This toolkit has been developed to assist you and your firm in the implementation process to the new standards.
Source: http://feedproxy.google.com/~r/AICPA_PrivateCompanyPracticeSection/~3/sdFdpA5C0rg/ClarifiedAuditingStandardsToolkit.aspx
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