Stay current on recent changes in auditing. This session will review Public Company Accounting Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA) standard-setting activity in the current year. Implementation dates will be provided so you can plan for changes and the course will highlight the changes that will be implemented in the current year. Also, discuss the difference between public and private company requirements.
Learning Objectives
• Determine how to apply new auditing standards
• Recognize new risks and risk assessment standards
• Identify key adoption dates
Major Topics
• New auditing standards (PCAOB and AICPA)
• Audit quality trends (PCAOB and AICPA)
• Industry quality response
• Areas of audit focus