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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 the reporting requirements for audits. This course will cover the nuts and bolts of these pronouncements as well as cover the theory required to make proper decisions.
Topics will include the latest SAS updates, enhancing audit quality, the new competency framework, the COSO fraud risk guide and SSAE 18. Special attention will be placed on the provisions most important for compliance, including documentation. We will also discuss some troublesome topics as well as other reporting topics.
Upon successful completion of this course, the participant should be able to:
- Describe the basics for SAS 130
- Describe the basics for SAS131
- Apply the provisions for auditing going concern under SAS 132
- Identify the major elements of the AICPA's project for Enhancing Audit Quality
- Apply 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 SSAE 18 for Assurance Services
- Describe peer review problem areas
- Apply better practice skills for documentation
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