Lorman offers professional resources regarding COVID-19 and the 2020 Election

Show navigation

Available in:

OnDemand Course

Audit and Attest Standards Update and Hot Topics

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.

Learning Objectives

  • You will be able to differentiate between the levels of Assurance and types of Assurance Engagements
  • You will be able to differentiate between the types of Assurance Engagements
  • You will be able to identify the fundamentals of recently issued auditing standards
  • You will be able to recognize the changes to the Auditor's report on the historical Financial Statements

Runtime: 101 minutes
Purchase Options

More Program Information

Why Lorman?

Over 33 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
Purchase Options

More Program Information

Why Lorman?

Over 33 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 April 7, 2020.

Call 1-866-352-9540 for further credit information.

  • CPE/NASBA - QAS Self Study 2.5 including Auditing 2.5
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.5 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Auditing for 2.5 hours. Prerequisite: basic knowledge of general accounting. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
     
Purchase Options

More Program Information

Why Lorman?

Over 33 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

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]
Purchase Options

More Program Information

Why Lorman?

Over 33 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.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 407688
Published 2020
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!