Many entities look to their CPA as a trusted advisor when tackling complex accounting topics. This is more relevant now than ever. The FASB's big three accounting pronouncements involving revenue recognition, leasing and credit losses have placed a magnifying glass on this reality. Practitioners need to exercise caution to ensure they maintain independence as they assist their review and audit clients with such matters, as well as with compilation engagements. This course addresses these issues and explores best practices and guidance provided by the AICPA's Code of Professional Conduct.
Public accountants who perform audits or employees of organizations who are subject to audits
- Develop an appreciation for public-company audit report changes that have been implemented.
- Begin to understand changes that will soon affect private-company audit reports.
- Become aware of other major auditing standards that might affect your organization.
- Revised audit report layout
- Various auditing standards that will soon be effective
- Selected-procedures engagements and other attestation developments
A basic knowledge of generally accepted auditing standards (GAAS)
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