What should you be doing now?
A new standard was recently issued on agreed-upon procedures. Changes to the responsibilities of management for the financial statements and auditor's responsibilities for the audit of the financial statements are part of those changes. Practitioners should review and update their firm methodologies and guidance and should consider how to educate their clients and their users about the new form and content of the auditor’s report. This video reviews these changes and discusses changes to the auditor reporting for EBP ERISA audits.
Ahava Goldman, CPA, CGMA
Ahava Goldman, CPA, CGMA, AICPA
- Associate director, Audit & Attest Standards, AICPA
- Staff liaison to the AICPA Auditing Standards Board
- Supports ASB standard-setting activities, including development of authoritative and nonauthoritative guidance
- Supports the AICPA’s involvement in international standard setting
- Frequent presenter on auditing and attestation standards
- Member of AICPA and NYS Society of CPAs
- B.S. degree in accounting, magna cum laude, Stern College of Yeshiva University
- Can be contacted at [email protected]
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