Getting SASsy - A Look at Recent Auditing Standards

Overview

This session provides an overview regarding recent standards that should be top-of-mind for auditors in addition to providing insight regarding auditing standards that will soon be effective.

Highlights

• Risk assessment (SAS 145)
• Quality management standards (SAS 146)
• Predecessor auditor inquiries (SAS 147)
• Group financial statement audits (SAS 149)

Prerequisites

A basic knowledge of generally accepted auditing standards (GAAS)

Designed For

Public accountants who perform audits or employees of organizations who are subject to audits

Objectives

• Apply provisions for incorporating risk assessment into audits
• Recognize fundamental expectations for quality management standards 
• Recall expectations regarding inquiries of a predecessor auditor regarding fraud and noncompliance with laws and regulations
• Identify salient changes regarding audits of group financial statements

Preparation

None

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Accounting Continuing Professional Education Network (ACPEN).