SAS No. 142 At a Glance
Jul 09, 2020
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.