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Auditing: Latest Updates

Auditing: Latest Updates The objective of this course is to address the latest developments affecting 2022 and 2023 audit engagements. Topics include: addressing the auditor’s consideration of the business and economic environment in which the client operates; accounting and auditing engagement issues during COVID-19, including the impact of the pandemic on an entity’s ability to continue as a going-concern; client and employee fraud; specific accounting risks for auditors to consider; limiting auditor’s liability; key audit focus areas during volatile times; lessons from litigation; efficiency engagements to reduce auditor time; various practice issues related to audits; dealing with DOL audits of employee benefit plans, and more. Additionally, in this course, auditors will learn about auditing estimates, obtaining audit evidence, changes made to the auditor’s understanding of the entity and its environment, risk assessment procedures, using the work of specialists as audit evidence, changes to compliance audits, and more. These changes are found in newly issued SAS Nos. 142-148. This course also addresses the new attestation standards found in SSAE Nos. 21-22. The course focuses on recalling, recognizing, and identifying rules related to auditing standards, including new developments pertaining to those standards.

Course Info:

  • Course #: 1095D
  • Delivery: Self-Study
  • CPE Hours: 16
  • Course Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None
  • NASBA Area of Study: Auditing
  • Total Pages: 493
  • Questions: 80

Course Objectives

Table of Contents

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