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GOV2211 - AICPA's upcoming standards SAS 142-145 - Impact on SLG

‐ Oct 24, 2022 2:35pm

The AICPA has issued a series of auditing standards that will become effective over the next two years: * SAS 142 - Audit evidence (effective for 12/15/2022 FYEs) * SAS 143 - Auditing Accounting Estimates and Related Disclosures (effective for 12/15/2023 FYEs) * SAS 144 - The Use of Specialists and the Use of Pricing Information Obtained From External Sources (effective for 12/15/2023 FYEs) * SAS 145 - Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement (effective for 12/15/2023 FYEs) This session will address the key changes from these standards, and the impact they will have on the audits of state and local governments.

Learning Objectives:

  • Identify important changes to auditing standards impacting state and local governments.
  • Analyze auditor considerations and documentation requirements of the new standards.
  • Indicate the key types of audit evidence and when to use them.



Concurrent Session Onsite and Online

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