Gain a better understanding of the audit and attest standards.
Gain a better understanding of the audit and attest standards. Every audit engagement will be affected by SAS 134. The auditor's report is changing; this topic will show you what to expect to see in the revised report (hint: it's much longer.) Changes are also coming to audits of employee benefit plans, particularly to limited scope audits. This material will explain the changes and clarify the responsibilities of management and the auditor. New accounting standards are going to impact what practitioners need to do on compilations, reviews and audits. This topic will address some pitfalls to beware. A new standard has been issued on agreed-upon procedures. This information will explain the flexibility offered in the new standard and the advantages of the changes. Practitioners who perform compilation and review engagements should be aware of the latest standard, SSARS No. 24. We will cover the key aspects of this new standard, and some common implementation issues that have arisen.
Credit
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Audit Update
- The New Auditor's Report
- Changes to Audits of Employee Benefit Plans
- Special Issues Related to New Accounting Standards
Attest Standards
- SSAE No. 24 - Changes to Agreed-Upon Procedures
Compilation and Review Update
- SSARS 24
- Answers to Frequently Asked Questions
Credit
More Program Information
Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on February 20, 2020.
Call 1-866-352-9540 for further credit information.
- AIPB 2.0
- This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Credit
More Program Information
Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Ahava Goldman, CPA, CGMA
AICPA
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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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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