Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; Statement on Auditing Standards, 145 (October 2021)

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Publication Date

10-2021

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Financial statements; Materiality (Accounting)

Disciplines

Accounting

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; Statement on Auditing Standards, 145 (October 2021)" (2021). Statements on Auditing Standards. 182.
https://egrove.olemiss.edu/aicpa_sas/182

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