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Event Description

The auditor’s report is getting a facelift. Following both the IAASB and PCAOB, the AICPA undertook a massive project to update the new report. SAS 134, Auditor Reporting and Amendments?Addressing Disclosures in the Audit of Financial Statements, was issued in April 2019. We’ll cover the new order of the report, changes to presentation as well as introduce the concept of KAM. We’ll cover when KAM is required as well as what constitutes KAM. This course is a must for auditors. The new report is effective for periods ending on or after December 15, 2020. Early implementation is NOT permitted.

Learning Objectives: 
•  List changes to the auditor’s report
•  Define Key Audit Matters

Prerequisites:  Prior experience with audit standards of the AICPA
Preparation:  None
Program Level:  Update
Field of Study:  Auditing

Who Should Attend:
Auditors from small to large firms involved in the audit of private company financial statements

Discussion Leader

Melisa Galasso, CPA