SAS No. 150, External Confirmations, amends
SAS No. 122, Statement on Auditing Standards: Clarification and Recodification, as amended,
section 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
section 505, External Confirmations
SAS No. 142, Audit Evidence, as amended
Various other SASs and other sections in SAS No. 122, as amended
The most significant change introduced by SAS No. 150 is a new requirement for the auditor to perform external confirmation