Learn about the AICPA’s recently issued and effective Statements on Auditing Standards (SASs), including risk assessment and group audit guidance. Understand the impact the quality management standards will have on accounting practice. Know the types of projects on the PCAOB’s agenda.
Learning Objectives
Upon completion of this course, you will be able to: • Recognize recently proposed, issued and effective auditing and attestations standards issued by the AICPA and PCAOB, including risk assessment and group audits.
• Identify the 8 components included in the quality management standards.
• Recall frequent peer review deficiencies identified in the most recent AICPA’s Peer Review Oversight Report.
Major Topics
Learn about the AICPA’s recently issued and effective Statements on Auditing Standards (SASs), including risk assessment and group audit guidance. Understand the impact the quality management standards will have on accounting practice. Know the types of projects on the PCAOB’s agenda.