NEW AUDITING STANDARDS: SAS 142-143 -Download Version
This course provides a concise overview of the recently released auditing standards SAS 142 and SAS 143. The objective of SAS No. 142 is to provide expanded guidance on what comprises audit evidence in a financial statement audit. The objective of SAS No. 143 is to address the auditor’s responsibilities relating to accounting estimates. Both of these SASs supersede previous standards and understanding their impact will be critical in future audits.
Course Prerequisite: None
Course Level: Overview
Field of Study: Auditing
Course Format: Downloadable Text
Recommended CPE Credit: 2 hours