Audit & Attestation Update (Completed)

The AICPA has been busy lately! This course will cover recently issued SASes, SSARS and SSAEs as well as standards issued by the Profession Ethics Executive Committee (PEEC). We’ll also review proposed standards including the proposed changes to the Auditor’s Report. Finally, we’ll close with a look at the AICPA’s Enhancing Audit Quality (EAQ) Initiative and how some of the lessons learned can be applied to improve the quality of audits.

Who Should Attend
CPAs in public practice.

Topics Covered

• Enhancing Audit Quality Initiative
• Proposed Auditor's Report
• SSARS 24
• SAS 133
• Proposed Changes to SSAE 18
• Hosting

Learning Objectives

• Describe changes to the proposed auditor's report
• List recently issued auditing and attestation standards
• Identify the points in the Six Point Plan for enhancing audit quality

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
Prior experience performing audit and attestation engagements.

Advance Preparation
None