Webcast
FAQ Related to the Most Recent Audit Standards SAS Nos. 142-149
Review the most important audit quality clarifications in SAS Nos. 142–149, including updates related to audit evidence, estimates, risk assessment, internal controls, disclosures, and group audits.
$98.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Auditing
Course Level
Overview
Format
Webcast
Course Description
Recent audit standards have sharpened expectations around audit evidence, risk assessment, accounting estimates, internal controls, disclosures, and group audits. This CPE webcast provides a practical FAQ-style review of SAS Nos. 142–149, focusing on the changes and clarifications most likely to affect audit planning, documentation, and execution.
Jennifer Louis walks through how the standards reinforce core audit quality concepts, including sufficient appropriate evidence, management and auditor bias, risk-based audit responses, evaluation of control design and implementation, and the increased focus on disclosure-related risks. Participants will also review key considerations for group audits under SAS No. 149, including component auditors, referred-to auditors, consolidation procedures, and materiality.
Learning Objectives
Upon completion of this course, participants will be able to:
- Recall key audit quality improvements and clarifications introduced by SAS Nos. 142–149.
- Identify factors that affect the sufficiency, appropriateness, reliability, and persuasiveness of audit evidence.
- Recognize audit considerations related to accounting estimates, estimation uncertainty, management bias, and related disclosures.
- Describe how risk assessment procedures support the identification of relevant assertions and significant risks.
- Distinguish between evaluating control design and implementation and testing operating effectiveness.
- Determine how assessed risk of material misstatement affects the nature, timing, and extent of audit procedures.
- Recognize key group audit considerations under SAS No. 149, including component auditors, referred-to auditors, consolidation, and materiality.
Course Specifics
WC1926480414
October 22, 2026
None
None
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Jennifer F. Louis, CPA has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of …
Webcast
