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Auditing Standards Board Issues SAS Nos. 80 and 81
Beginning of article
The Auditing Standards Board (ASB) issued SAS No. 80 An Amendment to Statement on Auditing Standards No. 31, Evidential Matter to incorporate the concept of evidential matter in electronic form. The amendment provides guidance when an auditor is engaged to audit an entity's financial statement where significant information is transmitted, processed, maintained, or assessed electronically. The statement includes examples of evidential matter in electronic form and provides that an auditor should consider the time during which such evidential matter exists or is available in determining the nature, timing, and extent of substantive tests. The statement states that an auditor may determine …
