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Audit Communications to Plan Sponsors More Robust Under SAS 136
ORBALink to more items from this source
Oct. 5, 2021

"Plan sponsors should expect more communication from auditors throughout the audit process. Proactive planning can help ensure there are no surprises at the end of the audit. These changes will be effective for periods ending on or after December 15, 2021, although some firms have already chosen to adopt this standard."

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