Audit Reporting Standards: SAS 142-143
|The objective of this course is to address the new auditing standards issued by the Auditing Standards Board as SAS Nos. 142-143. The first chapter of this course addresses SAS No. 142’s expanded guidance on what comprises audit evidence in a financial statement audit. Topics include evaluating audit evidence; testing audit evidence; relevance and reliability of audit evidence, including its source; susceptibility to management bias; corroborative or contradictory information; evaluating whether information is sufficiently precise and details for the auditor’s purposes; and use of automated tools and techniques. The second chapter is a review of SAS No. 143’s guidance on accounting estimates, including the degree of estimation uncertainty; risk assessment procedures related to accounting estimates; identifying and assessing the risks of material misstatement, including responses to the assessment; indicators of possible management bias; and more.|
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