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