March 8, 2023


2 Total CPE Credits


Webinar (AICPA): SAS No. 142, Audit Evidence (ital): An employee benefit plan audit perspective

  • Instructor


Learning Objectives

*Recognize how the nature of information to be used as audit evidence in an employee benefit plan has evolved *Describe how SAS No. 142, Audit Evidence (ital), addresses what constitutes audit evidence *Determine 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

Major Topics

– Requirements of AU-C section 500 and changes after issuance of SAS No. 142
– Types of audit evidence auditors may use in employee benefit plan audits
– Challenges auditors encounter when audit evidence is in electronic format

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Basic understanding of EBP auditing

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

Employee benefit plan auditors


AICPA – Durham

This event has ended.