Checkpoint Learning

Course Detail

GAAS Guide - Standards  

CATEGORY: Accounting & Auditing
COURSE ID: CPGGST, VERSION 4.00
  Online & Mobile
3 CPE Credits
Level: Basic

The AICPA's Auditing Standards Board (ASB) issued multiple Statements on Auditing Standards (SAS) relating to the assessment of risk in an audit of financial statements. The overall impact was to significantly enhance the audit risk assessment considerations and documentation, particularly in areas of professional judgment. This course will explain the importance and rationale for recently issued audit standards, identify the basic responsibilities and nature of the audit function, and identify the overall objectives of the independent auditor and the conduct of an audit in accordance with GAAS as stated in SAS No. 122, Clarification and Recodification.

This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.

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