SAS No. 107 - Audit Risk and Materiality in Conducting an ... - AICPA Audit Risk and Materiality in Conducting an Audit. (Supersedes SAS No. 47.) ... affect the application of generally accepted auditing standards, especially the.
AU Section 312 — Audit Risk and Materiality in Conducting an Audit AU Section 100 - Statements on Auditing Standards -- Introduction ... 47; SAS No. ... statements in accordance with generally accepted auditing standards. Audit ...