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SAS No. 142, Audit Evidence (SMAA26/22)

Event Description

SAS 142 is one of the more significant audit standards to be issued recently. This is standard is a conceptual change to how auditors obtain audit evidence that forces auditors to change their way of thinking by modernizing auditing for the current ways of the world. While the standard isn’t as complex or difficult to implement as other recent standards, it may have a significant impact on auditors going forward.

Designed For

Auditors

Objectives

  • Gain an understanding of the standard
  • Learn the requirements of the new standard and changes from prior standards
  • Identify how the standard will impact you

Major Subjects

  • Overview of the standard
  • Recap of prior standard
  • Conceptual changes
  • Requirements of SAS 142
  • Explanation of the changes
  • Items Specific to the Standard
  • Impact of the standard