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A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will explore SAS No. 142, Audit Evidence, the new auditing standard that addresses what constitutes audit evidence. We will also look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.
Learning Objectives:
Recognize how the nature of information to be used as audit evidence in an employee benefit plan has evolved.
Identify how SAS No. 142, Audit Evidence, addresses what constitutes audit evidence.
Identify ways in which auditors might test the accuracy and completeness of information to be used as audit evidence that is electronically initiated, recorded, processed, or reported.
