Surgent's Current Issues in Accounting and Auditing: An Annual Update

Overview

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of, including an update on peer review and audit quality.

Prerequisites

Experience in accounting and attestation

Objectives

• Recall and apply recently issued and proposed FASB and AICPA pronouncements
• Recall and apply guidance from ASC Topic 842, Leases
• Understand SAS Nos. 142 and 145
• Identify other important A&A practice matters to be aware of
• Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material

Highlights

• Recently issued FASB Accounting Standards Updates, the PCC Update, and items on the FASB’s Technical Agenda
• Leases – Topic 842
• Review of SAS No. 142 – Audit Evidence
• Recently issued SASs and other AICPA activity
• Detailed review of SAS No. 145
• Other important A&A practice matters