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AICPA Update (LIAA23/23)

Event Description

Now that auditors have adopted the new auditor reporting suite, it is time to turn our attention to SAS 142, Audit Evidence, which is effective this year. This course will review the changes driven by SAS 142 before looking further ahead to SAS 143 through 145 to understand their impact on auditing estimates and risk assessment. These standards will be effective in 2023. We will also provide an update on the changes to examination and review engagements under the SSAEs before closing with the proposed changes to quality management.

Designed For

Ideal for accountants in public practice

Objectives

  • Identify changes to the performance requirements for attestation standards
  • Recall changes to reporting requirements

Major Subjects

  • Key Topics:
  • Audit Evidence
  • Risk Assessment
  • Auditing Estimates
  • Examination Engagement
  • Quality Management