Statement on Auditing Standards 130: An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements, 2

As a result of its Attestation Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements (AICPA, Professional Standards, AU-C sec. 940).