SAS No. 115 Resources

Sample Reports
Sample SAS No. 115 Report with No Material Weakness SAS115Report_No_MW
Sample SAS No. 115 Report - With Significant Deficiency SAS115 Report_w_SD
Sample SAS No. 115 Report with Significant Deficiences and Material Weakness SAS115Report_w_SDMW

Sample Deficiencies
Sample of SAS No. 115 Deficiencies SAS115Deficiences

SAS 115 Related Memos
Statement on Auditing Standards No. 115, Communicating Internal Control Related Matters Identified in an Audit  2011-03