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 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
