Latest Developments in Auditing (LDAU)

Customer Rating
Field of Study
Auditing
Level
Update
Credits
4
Qualifies For
CPE



Price:  $ 79

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 recent pronouncements and guidance issued by the AICPA related to audit and attest standards, including a discussion of SAS 142, effective for 2022 audits, and SASs 143–145, effective for 2023 audits. The course also covers recent activity by the AICPA’s Professional Ethics Executive Committee related to the AICPA’s Code of Professional Conduct, as well as proposed updates to the AICPA’s quality management standards. Lastly, the course will provide an update on the status of the AICPA’s enhancing engagement quality initiatives. The course is a one-stop shop to get you up to speed on recently issued AICPA guidance.

Additional information

year

2022

version

01

Credits

4

Company Code

Self Study

Format

On Demand

Yellow Book Approved

0

CFP Approved

0

IRS Approved

0

CTEC Approved

0

Field of Study Credits

Auditing (4)

Field of Study Department

Auditing

Course Version

2022-01

CPE Approved

1

Pre-requistes:

None

Knowledge Level:

Update

Major Topics:

  • Recently issued or proposed updates to other AICPA professional guidance
  • AICPA hot topics and standard setting initiatives
  • Recent updates to the AICPA’s Code of Professional Conduct
  • Discussion of new standards on auditing accounting estimates, use of specialists, and the risk assessment process, SASs 143–145, effective for years ended December 31, 2023
  • Discussion of new standard on audit evidence, SAS 142, effective for years ended December 31, 2022

Learning Objectives:

  • Develop implementation tips and best practices related to these new standards
  • Implement best practices for enhancing engagement quality
  • Identify and understand the requirements of recently issued SASs 
  • Recall the key provisions of Code of Conduct updates
  • Identify key elements of the AICPA’s new guidance on quality management

Designed For:

Accounting and attestation practitioners at all levels in both public accounting and private industry

Customer Reviews

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P
Pamela N. (Wilmington, US)
Useful course

This course was very helpful and I have already found myself using what I learned to prepare, sort, and filter tables in Excel.

J
Jennifer S. (Foster, US)

Excel: Audit & Analytical Uses for Filters & Tables (AUMC)

L
Lauren V.D. (Montgomery Village, US)

Excel: Audit & Analytical Uses for Filters & Tables (AUMC)