Overview
The AICPA's Auditing Standards Board has issued numerous standards that are effective in 2023. We'll review the impact of the changes to auditing estimates, risk assessment, noncompliance with laws and regulations (NOCLAR), as well as the changes coming down the pike for quality management. This course will keep auditors up to date on the work of the ASB.
Prerequisites
Prior experience with GAAS
Objectives
- Identify the impact of SAS 143 on audit engagements
- Identify the changes to risk assessment as a result of SAS 145
- Recall the core elements of quality management
- Recall the new inquiries required by SAS 147
- Recall the changes to group audits
Highlights
- Audit Evidence
- Risk Assessment
- Auditing Estimates
- Examination Engagement
- Quality Management
