sa 138The At a Glance about SAS No. 138 and SSAE No. 20 provides a summary about how these standards impact the auditing standards and the attestation standards.binder sa-138 w (40%) binder sf - 45 binder sf - 45 n binder u-39 binder va-new 20 binder va-new 30 binder va-new 40 lk - 27 lk - 35