SAS No. 148 At a Glance
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SAS No. 148 At a Glance

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The At a Glance about SAS No. 148 provides a high-level summary of the changes resulting from the issuance of the standard. The document explains the revisions arising from SAS No. 142, Audit Evidence:

  • The appendix to AU-C section 935, “AU-C Sections That Are Not Applicable to Compliance Audits” (the appendix) is revised to reflect the continued applicability of paragraph .27 (relating to using the work of a management’s specialist) of AU-C section 501, Audit Evidence — Specific Considerations

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File name: sas-148-at-a-glance.pdf

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