AICPA Statement on Auditing Standards No. 142

The primary focus of SAS No. 142, Audit Evidence, including its objective, is on considering the attributes and factors of information that contribute to an assessment of whether sufficient appropriate audit evidence has been obtained. This standard is based on the premise that the auditor should evaluate information to be used as audit evidence notwithstanding the source from which it is obtained, or the procedures used to obtain the information. New attributes of information for the auditor to consider