New Audit Evidence Standard SAS 142 2 Credits
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In July 2020, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 142, Audit Evidence. SAS No. 142 supersedes AU-C section 500, Audit Evidence and amends various other sections of SAS 122, Statements on Auditing Standards: Clarification and Recodification, as amended. SAS No. 142 explains what constitutes audit evidence in an audit of financial statements and sets out attributes of information that are considered by the auditor when evaluating information to be used as audit evidence. Taking these attributes into account assists the auditor in maintaining professional skepticism.
This Online CPE webinar on Auditing discusses the revisions to SAS No. 142 and addresses the evolving nature of transacting business as well as the evolution of audit services. Issues addressed include use of emerging technologies and techniques by both preparers and auditors, the application of professional skepticism, the expanding use of external information sources to provide audit evidence, and more broadly, the relevance and reliability of audit evidence.
Major Topics Covered:
| License details | Credits | Status |
|---|---|---|
| Auditing for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Internal Auditing for Certified Internal Auditors (CIA) | 2 CPE | Eligible |
| Auditing for Certified Management Accountants (CMA) | 2 CPE | Eligible |
| Auditing for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Auditing for Internal Audit Practitioner (IAP) | 2 CPE | Eligible |
| Auditing for Certified Fraud Examiner (CFE) | 2 CPE | Eligible |
| Certified Internal Controls Auditor (CICA) | 2 CPE | Eligible |
| Auditing for Qualification in Internal Audit Leadership (QIAL) | 2 CPE | Eligible |
| Certification in Risk Management Assurance (CRMA) | 2 CPE | Eligible |
| Auditing for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Auditing for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Certified Controls Specialist (CCS) | 2 CPE | Eligible |
| Auditing for Certified Financial Forensics (CFF) | 2 CPD | Eligible |
| Auditing for Certified Government Auditing Professional (CGAP) | 2 CPE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Auditing for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Internal Auditing for Certified Internal Auditors (CIA) | 2 CPE | Eligible |
| Auditing for Certified Management Accountants (CMA) | 2 CPE | Eligible |
| Auditing for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Auditing for Internal Audit Practitioner (IAP) | 2 CPE | Eligible |
| Auditing for Certified Fraud Examiner (CFE) | 2 CPE | Eligible |
| Certified Internal Controls Auditor (CICA) | 2 CPE | Eligible |
| Auditing for Qualification in Internal Audit Leadership (QIAL) | 2 CPE | Eligible |
| Certification in Risk Management Assurance (CRMA) | 2 CPE | Eligible |
| Auditing for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Auditing for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Certified Controls Specialist (CCS) | 2 CPE | Eligible |
| Auditing for Certified Financial Forensics (CFF) | 2 CPD | Eligible |
| Auditing for Certified Government Auditing Professional (CGAP) | 2 CPE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Auditing for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Internal Auditing for Certified Internal Auditors (CIA) | 2 CPE | Eligible |
| Auditing for Certified Management Accountants (CMA) | 2 CPE | Eligible |
| Auditing for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Auditing for Internal Audit Practitioner (IAP) | 2 CPE | Eligible |
| Auditing for Certified Fraud Examiner (CFE) | 2 CPE | Eligible |
| Certified Internal Controls Auditor (CICA) | 2 CPE | Eligible |
| Auditing for Qualification in Internal Audit Leadership (QIAL) | 2 CPE | Eligible |
| Certification in Risk Management Assurance (CRMA) | 2 CPE | Eligible |
| Auditing for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Auditing for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Certified Controls Specialist (CCS) | 2 CPE | Eligible |
| Auditing for Certified Financial Forensics (CFF) | 2 CPD | Eligible |
| Auditing for Certified Government Auditing Professional (CGAP) | 2 CPE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Auditing for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Accounting & Auditing for Certified Internal Auditors (CIA) | 2 CPE | Eligible |
| Internal Audit Practitioner (IAP) | 2 CPE | Eligible |
| Certified Wealth Strategist (CWS) | 2 CE | Eligible |
| Certified Fiduciary and Investment Risk Specialist (CFIRS) | 2 CE | Eligible |
| Qualification in Internal Audit Leadership (QIAL) | 2 CPE | Eligible |
Credits
Course Level
Instructional Method
Pre-requisites
Advance Preparation
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Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years experience in finance, including SOX and IFRS implementation.
An entertaining and informative speaker and trainer, Mike is the author of:
“IFRS Simplified” which provides a jump start for accountants and finance executives who want to quickly and easily get up to date on IFRS.
“Sarbanes-Oxley Simplified” which is an easy-to-read explanation of the requirements of the U.S. legislation that makes CEO's & CFO's personally responsible for the accuracy of their company's financial statements.
“Financial Statement Analysis Simplified” which translates the accounting language of financial statements into clear, easy-to-understand terms that anyone who needs to make well-informed financial decisions quickly will appreciate.
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To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.
After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.
We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
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