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This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.
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Auditing -- Standards -- United States; Financial statements, Interim -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Communication of matters about interim financial information filed or to be filed with specified regulatory agencies -- An amendment to SAS no. 36, Review of interim financial information" (1991). Statements on Auditing Standards. 68.