Recent Developments in Auditing


The purpose of this course is to inform the reader of the various changes affecting accounting and financial reporting, as well as a review and recall of existing accounting standards.

SKU: CPAPDH11 Categories: ,


The objective of this course is to review the latest developments affecting audit engagements. Part of planning an audit involves consideration of the business and economic environment in which the client operates. In addition to applying techniques to limit their liability to their clients and third parties, auditors are confronting other major problems facing the accounting field, 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, and lastly, a section on the issuance of SAS Nos. 128 to 130, and much more. The course focuses on reviewing and recalling rules related to auditing standards including new developments related to those standards.

Field of Study: Auditing
Level of Knowledge: Overview
Prerequisite: General understanding of auditing standards
Advanced Preparation: None
Recommended CPE hours: 10
Course Qualification: Qualifies for National Registry of CPE Sponsors QAS Self-Study credit
CPE Sponsor Information: NASBA Registry Sponsor Number: 138298

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