SAS No. 115, Communicating Internal Control Related Matters Identified in an Audit
Statement on Auditing Standards (“SAS”) No. 115, Communicating Internal Control Related
Matters Identified in an Audit (“SAS 115”) is effective for audits of financial statements for periods ending on or after December 15, 2009. It supersedes SAS No. 112, Communicating
Internal Control Related Matters Identified in
an Audit, and aligns the definitions and related guidance for evaluating deficiencies in internal control.
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