External Auditing – What’s New in 2025
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
What are the recent and proposed standards and rules published by the AICPA, PCAOB and SEC? What are the recent changes in the AICPA Code of Professional Conduct that affect external auditors. What deficiencies in audit work were reported by the PCAOB and what are the PCAOB’s areas of concern for 2025. This course will explore recent and upcoming changes in the audit industry, concentrating on external audits.
Publication Date: July 2025
Designed For
This course is appropriate for CPAs, CMAs, CIAs, CGMAs, CFEs, MAFFs, internal auditors, external auditors, managers, audit committee members, and CFOs
Topics Covered
- PCAOB as 2310
- Illegal Acts - PCAOB Rules
- NOCLAR
- Technology Assisted Audits
- Root Cause Analysis
- Payroll & HR Issues
- PCAOB Staff Priorities for 2025 Inspections
- Other Developments
Learning Objectives
- Identify trends in external auditing
- Identify high risk areas of focus for external auditors
- Identify best practices for external auditors
- Identify updates to auditing standards
- Identify changes in auditing trends
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
