CPEA Alert: SAS 148 – Amendments to Compliance Audits Standard
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CPEA Alert: SAS 148 – Amendments to Compliance Audits Standard

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The AICPA’s Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) 148, Amendments to AU-C Section 935. The full text of SAS 148 can be found here. AU-C 935, Compliance Audits, addresses the application of generally accepted auditing standards (GAAS) to a compliance audit. SAS 148 amends AU-C 935 to address conforming changes and update the appendix “AU-C Sections That Are Not Applicable to Compliance Audits” to reflect the issuance of the following SASs:

• SAS 142,

Download the CPEA Alert: SAS 148 – Amendments to compliance audits standard

File name: sas-148.pdf

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