SAS 142 Effective 2022 (LIAA27/23)
After the reporting suite, the Auditing Standards Board issued another important standard impacting how we perform our audits. With the rise of technology by both auditees and auditors, the concept of audit evidence needed an update. With new definitions and requirements, these standards bring audits into the 21st century. This course will not only look at the changes but how to effectively consider implementation.
- Identify changes to the audit evidence standards