This program will review accounting and auditing standards issued in the past year and standards becoming effective in the upcoming year.
- CPAs and accountants in public practice who perform audits
- Corporate CPAs and accountants who want to know how these standards will impact their audits
Understand the direct impact of two auditing standards that are becoming effective for periods ending on or after Dec. 15, 2023.
This session will cover the following topics:
- Statement on Auditing Standards No. 143, Auditing Accounting Estimates and Related Disclosures
- Statement on Auditing Standards No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement