AICPA Statement on Auditing Standards No. 148
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
 2022 The State of Risk Oversight Image
Resources

AICPA Statement on Auditing Standards No. 148

1 month ago · 385.8 KB Download

FREE ACCOUNT

ACCESS

Resource

available

SAS No. 148, Amendment to AU-C Section 935, amends AU-C section 935, Compliance Audits, in AICPA Professional Standards to

  • Update the appendix, “AU-C Sections That Are Not Applicable to Compliance Audits”

  • Conform the standard to reflect the issuance of the following standards:

SAS No. 142, Audit Evidence

SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

The amendment to the appendix with regard to AU-C section 501, Audit Evidence—Specific Considerations for

Download the full text of SAS No. 148

File name: sas-148.pdf

Reserved for AICPA.org registered users

Log in with your AICPA.org account to gain access to exclusive content

 
Forgotten email
Forgotten password

New to AICPA.org?

Welcome to your home for career success

Register

Mentioned in this article

Topics

Manage preferences

Related content