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SAS 142: New Audit Evidence Standard

SAS 142: NEW AUDIT EVIDENCE STANDARD

Cost Free
Presentation Length 1.0 hour

Recorded DateDecember 28, 2022
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaAuditing
Course LevelBasic
Course Description

Just in time for the busy season, practitioners now have a new standard on audit evidence to implement. This up-tempo session will focus on the key concepts including sufficient, appropriate audit evidence, the application of professional skepticism, and the consideration of contradictory audit evidence to help auditors and those in the industry get ready for this standard.

Learning Objectives:


  • Evaluate key concepts in SAS 142

  • Identify how evidence, professional skepticism, and consideration of contradictory evidence factor into this new auditing standard

  • Recognize best practices to help prepare for this new audit standard

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Steven Morrison

CohnReznick
Partner, National Assurance
[email protected]
(646) 601-7740

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Steven Morrison is the National Director of Audit at CohnReznick bringing experience as a client service engagement partner, quality control reviewer, and as a standard setter. He has worked with entities in a variety of industries, including automotive dealerships, employee benefit plans, freight forwarding/mail courier, not-for-profit, retail, and wholesale/distribution. His experience encompasses effectively addressing unique accounting and audit issues of entities in the United States, Asia, Europe, Oceania, and the Americas. Steven addresses specific issues for companies in a variety of other industries and has extensive experience in effectively communicating simple and complex technical matters to all levels of personnel. His current responsibilities include firm methodology and consulting on complex accounting, auditing, attestation, and reporting matters.

From 2015 to 2018, he served on the AICPA Auditing Standards Board (ASB), a senior committee that promulgates U.S. Generally Accepted Auditing Standards. Currently, he is a member of the PCAOB’s Standards and Emerging Issues Advisory Group (SEIAG) which advises on existing standards, proposed standards, potential new standards, and on matters other than standards, such as emerging issues, that are of significance to the PCAOB in order to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports. 
 

About Our Presenter

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From their origins in 1919, an innovative and client-centric culture has flourished at CohnReznick. They believe that this mindset defines them in many ways. First, they have an affinity for their clients — they understand your drive. Second, they recognize leadership — talent shapes the direction of the Firm. And third, they view their success as a call to action — a means to improve communities, promote beneficial legislative policies, and progress the high standards of the accounting profession.