Close Captioning has been auto-generated.
SAS 148 (https://www.aicpa.org/resources/download/aicpa-statement-on-auditing-standards-no-148) updates AU-C 935 for recent changes in SASes 142 and 145 which made the appendix out of date. AU-C 935 is used for Compliance Audits and helps auditors understand how to leverage the other AU-C sections when addressing noncompliance in lieu of misstatement. Changes impacting AU-C section 501 is aligned with the effective date of SAS 142. All other amendments in SAS 148 align with the effective date of SAS 145.
How often do you reference the appendix in AU-C 935 when performing Single Audits?
Watch all A&A Today videos at https://www.youtube.com/playlist?list=PLzz2wvHsZ2DNJ64dEWyHTq5BcvI1RALA-
____________________________________________________________
Subscribe for More CPA Video Updates
https://www.youtube.com/user/WashingtonCPAs
CONNECT WITH US:
WSCPA https://www.wscpa.org
FACEBOOK https://www.facebook.com/WashingtonCPAs
LINKEDIN https://www.linkedin.com/company/353584
TWITTER https://twitter.com/WashingtonCPAs
INSTAGRAM https://www.instagram.com/washingtoncpas/