Previous auditing experience.

Course Description

This course will get you up-to-date on the latest changes from the AICPA, PCAOB, and GAO, as well as changes in general auditing and auditing standards, SSARs, SSAEs, and ethics. The materials provide a detailed discussion on how various standard-setting bodies are updating their standards to converge with international standards. A clear, straightforward style makes this course easy to understand and its structure makes it an excellent reference. Anyone involved in auditing, from the first-year auditor to the seasoned professional, can learn something from this course.


Patricia Lane Williams, CPA

Patricia (Pat) Lane Williams, CPA, is a former sole practitioner in Lubbock, Texas. She now lives in Denver, Colorado, where she spends her time, among other things, writing continuing education for accountants. She moved to Denver after spending 8 years in New York City at the AICPA; 6 of those years as the director of professional development where she was responsible for self-study programs, conferences, videos, and vendor relations. One of those vendors was MicroMash, located in Denver, where she was the vice president of editorial accounting and was responsible for development and maintenance of review programs for certification examinations and continuing professional education programs.

Pat is currently a freelance speaker and author. She has authored CPE programs for the AICPA, including “Navigating the New FASB Codification: Research Real–Life Accounting Issues,” covering the FASB’s codification project and revenue recognition in today’s business climate. She’s also author of a quarterly supplement for the AICPA. The supplement covers activities of the FASB, AICPA, PCAOB, IASB, and the SEC.

Course Specifics

Oct 13, 2017
Previous auditing experience.

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Identify changes occurring in AICPA professional standards

Chapter 2

  • Identify the guidance provided in SAS No. 130, 131, 132, and 133
  • Cite proposed changes to AICPA auditing standards in outstanding exposure drafts

Chapter 3

  • Identify the requirements of SSAE No. 18, including its application to attestation engagements

Chapter 4

  • Identify the recodification of Statements on Standards for Accounting and Review Services (SSARS) resulting from the issuance of SSARS No. 21, noting the applicable scope, objectives, definitions, requirements, engagement letter, and application of the sections

Chapter 5

  • Identify the requirements of SSARS No. 22 Compilation Of Prospective Financial Information.
  • Identify the requirements of SSARS No. 23 Omnibus Statement on Standards for Accounting and Review Services–2016.

Chapter 6

  • Identify the use and application of the reorganized PCAOB Auditing Standards
  • Cite the application of PCAOB Auditing Standards issued in the period from January 2016 to July 2017
  • Identify proposed PCAOB Auditing Standards issued in the period from January 2016 to July 2017

Chapter 7

  • Identify the components and usage of the restructured AICPA Code of Professional Conduct
  • Identify the recent proposed interpretations to the AICPA Code of Professional Conduct

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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