SAS No. 142 At a Glance

The At a Glance about SAS No. 142, Audit Evidence, 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; and that the revisions to SAS No. 142 address the evolving nature of transacting business as well as the evolution of audit services. The At a Glance also provides a high-level description of the key changes resulting