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Proposed Changes to AU-C 935

February 14, 2022

by WSCPA

A&A TODAY: PRESENTED BY THE WSCPA AND GALASSO LEARNING SOLUTIONS

The AICPA has issued an exposure draft addressing AU-C 935, Compliance Audits. This section is used when performing Single Audits. The appendix references were in need of an update from other recently issued SASs. This would correct the appendix to ensure auditors understood what paragraphs in various AU-C sections do not apply when performing Single Audits. Comments are due May 16.

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With over 15 years of experience in the accounting profession, Melisa Galasso designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She closely monitors regulatory bodies for changes in auditing and accounting guidance and serves as a subject matter expert in implementing the updated guidance.