How SAS 142 Is Modernizing Audit Evidence Through Technology and Automation

SAS 142 is the AICPA's Statement on Auditing Standards No. 142. It updates guidance on audit evidence so auditors can use technology, analytics, and automation—including AI and ADA—while obtaining sufficient appropriate evidence and applying professional judgment.

It broadens evidence beyond traditional invoices and manual ticking to include risk assessments, control testing, substantive analytics, and data analytics—while keeping the sufficiency and appropriateness requirement unchanged.

Dual-purpose procedures are analytics that **simultaneously** support risk assessment and substantive testing. When data controls are effective and results persuasive, they can replace or supplement traditional substantive tests.

It asks auditors to evaluate source, nature, production controls, and bias potential. Technology can improve reliability through traceability; auditors still assess quality and document rationale.

Yes. SAS 142 explicitly allows AI, machine learning, and ADA to gather and analyze evidence—expecting professional judgment when evaluating outputs.