Sequoia CPE

Audit Reporting Standards SAS 134-137

Audit Reporting Standards SAS 134-137 The objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS Nos. 134-137. Topics include an overview of the new auditor’s report found in the new SAS No. 134’s AU-C 700A, including the new report’s format, positioning of sections within the report, title, headings, and expanded language; amendments made to various reporting standards by SAS No. 135; a review of the new ERISA-plan audit standard found in SAS No. 136, AU-C 703, including the format of the new ERISA-plan auditor’s report, positioning of sections of that report, the new ERISA Section 103(a)(3)(C) audit (formerly a limited-scope audit) and the auditor’s report thereon, expanded audit procedures and communications required by auditors of ERISA-plan financial statements; and changes made by SAS No. 137 to the auditor’s procedures and reporting on other information.

Course Info:

  • Course #: 1105A
  • Delivery: Self-Study
  • CPE Hours: 8
  • Course Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None
  • NASBA Area of Study: Auditing
  • Total Pages: 216
  • Questions: 40

Course Objectives

Table of Contents

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Sequoia CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.