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Auditing Standards for CPAs: Fall Update (Completed)

Date: Tuesday, October 27, 2020
Instructor: Pat Patterson
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs

Review new pronouncements from the AICPA’s Auditing Standards Board (ASB) up to the date of the course. This presentation will inform participants of the latest issues from the ASB and the AICPA for private entities. New and revised audit standards and pronouncements will be discussed. The impact of the Auditing Clarity Project and the revised auditing standards will be examined for current application. Any newly released auditing issues will be visited.

Who Should Attend
Professionals in public practice, industry, government, and education who deal with nonpublic entities and wish to stay current on professional standards.

Topics Covered

  • New releases from the Auditing Standards Board
  • New releases from the AICPA regarding private company audits
  • An advanced look at disclosure and documentation standards will be made for changes required by new ASB standards
  • Further updates that impact on the auditing professional standards including new Quality Control Standards and their requirements
  • Ethics Interpretation 101-3 will be explored for revisions and updates in attest/nonattest applications as released or considered by the Professional Ethics Executive Committee
  • Any other matters deemed appropriate and timely

Learning Objectives

  • Recognize the auditing pronouncements that may impact private companies that come from the ASB of the AICPA and to review other new audit releases that may affect the non issuing entities
  • Recognize any new auditing standards recently issued and to review some of the Clarified Auditing Standards that are substantive

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
Basic understanding of and Auditing Standards.

Advance Preparation
None

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