The AICPA’s Auditing Standards Board has published Statement on Auditing Standards (SAS) No. 148, Amendment to
AU-C Section 935. Specifically, SAS 148 updates the appendix to AU-C Section
935, “AU-C Sections That Are Not Applicable to Compliance Audits,” and makes
conforming changes to this standard in response to the issuance of SAS 142, Audit
Evidence, and SAS 145, Understanding the Entity and Its Environment and
Assessing the Risks of Material Misstatement.