- NY Credits : 7.0
- TX Credits : 7.0
This course reviews recent guidance in the auditing arena. It addresses SASs 134-140 and why early adoption might be preferable. The guidance on materiality in both SAS 138 and SSARS 25 are covered, as well as auditing accounting estimates and new guidance on audit evidence. Additionally, PCAOB inspections and new attestation guidance in SSAE 19 are also covered. A separate segment on critical audit matters is also provided. This course is most useful for anyone who wants to stay current on auditing and assurance guidance and may not be useful for those who subscribe to the CPE Network Accounting and Auditing Report.
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
identify new audit guidance,
identify new attest guidance, and
define materiality as used by various standard setters, and identify critical audit matters.