Surgent's Annual Auditing Update Download

Overview

Designed for accounting, audit and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of the new and recent pronouncements and guidance issued by the AICPA Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC), as well as other current attestation matters on the radar. This course will bring you up to date on the standard setters' activities and provide you with examples and illustrations to help you apply the guidance in practice. You'll learn about the latest standards, exposure drafts, and guidance focusing on issues applicable to accountants and attestation practitioners in public accounting and private industry. In addition to discussing SAS 134 - 142, the course also reviews recently issued SSARS as well as recent updates to the AICPA's attestation standards. The course is a one-stop shop to get you up to speed on recently issued AICPA guidance.

Prerequisites

None

Objectives

• Review recently issued ASB and ARSC pronouncements and guidance
• Be aware of standard setters’ agendas, technical plans, and project updates
• Identify key changes in recently issued AICPA standards
• Utilize hands-on examples and illustrations to increase your overall understanding and application of the material

Highlights

• Recently issued SASs
• SSARS No. 21, Clarification and Recodification and subsequently issued SSARS
• Other ARSC activities related to compilations and reviews
• Recently issued updates to the AICPA’s attestation standards