Checkpoint Learning

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Auditing Developments  

CATEGORY: Accounting & Auditing
Online & Mobile, Download
15 CPE Credits
Level: Overview

The latest developments affecting audit engagements are addressed in this course. Part of planning an audit involves consideration of the business and economic environment in which the client operates. Thus, auditors need to be aware of the various types of fraud that clients and employees may be committing, especially in light of the myriad of lawsuits against auditors and accountants. In addition to applying techniques to limit their liability to their clients and third parties, auditors are confronting other major problems facing the auditing profession, including compliance with the Sarbanes Oxley Act. The peer review comments and new auditing statements provide further guidance on current issues. To deal with the volatility in the business climate, auditors should focus their efforts in key areas and should take lessons from litigation. Additionally, in this course, auditors will learn how to perform more efficient engagements, understand the guidance found in SAS Nos. 128 through 131 and new SSAE No. 18. This course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards.

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