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Focus on Recently Issued Audit Standards
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| Date |
December 08, 2010
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| Location | Mahoney State Park, Ashland, NE |
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| Course Time |
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8:30 a.m. to 4:30 p.m. |
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To familiarize accountants and auditors with the numerous recently issued changes to AICPA Statements on Auditing Standards applicable to all GAAS audits, in addition to updates on Yellow Book and/or Single Audit.
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| Course Highlights & Objectives |
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Amendment to SAS 39 - Audit Sampling. Audit Documentation - SAS 103. Audit Evidence. Audit Risk and Materiality. Changes to communications of Internal Control matters - SAS 115. Defining SAS Professional Requirements - the meanings of the words "must" and "should." Discussion of the dramatic changes planned for GAAS. Expanded specific documentation requirements. Overview of the eight new risk assessment / audit risk model SAS's, SAS 104-111. SAS 114 - The Auditor's Communication With Those Charged With Governance, including re-drafted version. SAS 117 - Compliance Audits. Yellow Book and Single Audit Update.
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| Who Should Attend |
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| Designed for accountants and auditors who are associated with audits in the U.S. |
| Course Level | Basic/Intermediate |
| Prerequisites | General knowledge of U.S. Generally Accepted Auditing Standards, Yellow Book and Single Audit. |
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| Discussion Leader | Paul H. Koehler, CPA |
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| Additional Information: |
Parking is available on site and lunch is provided. Eligible for Yellow Book Credit. |
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| Fee |
$215 - Society Member
$245 - Society Nonmember |
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