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SAS No. 142 At a Glance
Sep 30, 2023
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Audit Evidence
The evaluation of information to be used as audit evidence informs the auditor’s conclusion whether sufficient appropriate audit evidence has been obtained. As technology progresses, new techniques, including audit data analytics, remote auditing and the use of additional computer assisted auditing techniques are being employed. Along with this advancement also comes risk. This is your source of news, resources and learning relative to audit evidence and remote work.
Audit & Assurance Subtopics
- Audit Accounting Estimates
- Audit Data Analytics
- Audit Evidence
- Audit Risk Assessment
- Auditing Blockchain & Digital Assets
- Auditor Reporting
- COVID-19: Audit & Assurance
- Creating Trust in Capital Markets
- Internal Control Over Financial Reporting
- Quality Management
- Revenue Recognition Audit Implications
- SOC 1® - SOC for Service Organizations: ICFR
- SOC 2® - SOC for Service Organizations: Trust Services Criteria
- SOC 3® - SOC for Service Organizations: Trust Services Criteria for General Use Report
- SOC for Cybersecurity
- SOC for Supply Chain
- Transparency in Standards
Audit Evidence Resources
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News
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CPE & Learning
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Professional Insights
More Audit & Assurance Professional Insights will be released in the future
More Audit & Assurance Professional Insights will be released in the future
- AICPA Statement on Auditing Standards No. 142
Audit Evidence Standard: