SAS No. 151 At A Glance

The At a Glance about SAS No. 151 provides a high-level summary of the changes resulting from the issuance of this standard, including the following:

• What has changed

• Scope and applicability of SAS No. 151

• Summary of auditor’s responsibilities when fraud or suspected fraud is identified

• Communications with management and those charged with governance

• Documentation

The document also provides the effective date of the standard.

SAS No. 151, , and the are also available for auditors to read and consider