Both public and private CPAs must be current on changes to various potentially relevant professional standards, including changes-related audits, compilations, reviews, and other attest services. This module provides recent and proposed changes to relevant professional and regulatory standards that have a potential impact on public accounting services provided in the current period.
Major Topics:
- Recently issued AICPA audit and attest standards, including the SASs, SSARSs, and SSAEs
- Recently issued changes in PCAOB Audit Standards
- Highlights of changes in other standards, such as Government Auditing Standards or International Standards on Auditing
Prerequisites
No Advanced Preparation or Prerequisites are needed for this course.
Designed For: Accountants with responsibilities requiring knowledge of changing professional standards.
Learning Objective
- Discover and explain changes to various professional standards related to audits and other attest services.
- Explore and discuss other matters relevant to services provided by CPAs in the current period.
Last updated/reviewed: May 30, 2024
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Jennifer Louis
CPA, President of Emergent Solutions Group LLC
INTRODUCTION AND OVERVIEW
- Learning Objectives for Annual Audit & Attestation Update 0:28
- SAS No. 145 18:58
- SAS No.145 Cont'd 17:42
- SAS No. 143 8:00
- SAS No. 144 and SAS No.146 10:00
- SAS No.147, SAS No.148 and SAS No.149 11:06
- Recent Significant Ethics Interpretations 11:08
- Information System Services Interpretations 9:30
- NOCLAR Interpretation 15:16
Continuous Play
Supporting Materials
- Slides: Auditing & Attest Update - Hot Topics for Current Period Audits and Other Attest Services PDF
- Auditing & Attest Update - Hot Topics for Current Period Audits and Other Attest Services Glossary/Index PDF
Review And Test
- REVIEW QUESTIONS quiz
- FINAL EXAM exam
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