F02 – SAS 142 on Audit Evidence (LIVESTREAM) (LIAA77/21)
The quality of an audit heavily rests on gathering sufficient appropriate audit evidence to satisfy audit objectives. This course will clarify how SAS No. 142 improves the guidance related to evaluating the accuracy, completeness, and reliability of audit evidence.
Anyone who performs financial statement audits or is responsible for providing audit evidence to external auditors
- Explain critical requirements for ensuring sufficient and appropriate audit evidence is obtained to satisfy audit objectives
- List new requirements of SAS No. 142, Audit Evidence responsive to the current operating environment
- Importance of gathering sufficient appropriate audit evidence
- Challenges in the current operating environment for ensuring the accuracy, completeness, and reliability of audit evidence
This event is brought to you as part of Spring Splash.