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Knowing the accounting principles is only half the story for most accountants in public accounting. You must also understand the myriad of rules relating to the reporting requirements for audits. This course will cover the nuts and bolts of these pronouncements along with the theory required to make proper decisions.
Topics will include the most important issues relating to compilations and reviews, specifically concentrating on the brand new SSARS 21. The new concept of 'preparation of financial statements' and the now finalized ASB Clarity project will also be covered. Special attention will be placed on the provisions most important for compliance.
Upon successful completion of this course, participants will be able to:
- Describe the basics for SAS 130 and 131
- Cite the provisions for auditing going concern
- Identify the major elements of the AICPA's project for Enhancing Audit Quality
- Identify the major elements of the Revised Code of Professional Conduct
- Identify the new ethics framework
- Cite the principles for a firm's system of quality control
- List the principles found in the new COSO Fraud Risk Guide
- Identify the guidance found in the AICPA Competency Framework for Assurance Services
- Identify the major elements of SSARS 18 for Assurance Services
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