December 16, 2024


Live Webcast


NYSED 4

Auditing Complex Management Estimates Webcast

December 16, 2024
Live Webcast
NYSED 4
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    Instructor

    Renee
    Rampulla

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Learning Objectives

  • Recall key presentation and disclosure requirements of ASC 326
  • Recall key approaches to auditing accounting estimates
  • Identify key provisions under SAS 143
  • Identify common models used to estimate credit losses and other estimates under U.S. GAAP

Major Topics

  • Common accounting estimates
  • Accounting guidance related to loss and gain contingencies
  • Audit guidance related to auditing accounting estimates
  • Auditing expected credit losses under ASC 326
  • Overview of the requirements of SAS 143
  • Key changes to auditing estimates due to the issuance of ASC 326

CPE Credits Available

NYSED 4
4
Auditing (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Auditing (NYSED)

Prerequisites

Experience in accounting and attestation

Advanced Preparation

Experience in accounting and attestation

Intended Audience

Experienced auditors and auditors auditing CECL estimates under ASC 326 for the first time

Provider

Surgent McCoy CPE LLC

This event has ended.