Auditing Developments 2022  #312222

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Course Description

Course publication/revision date: This course was updated on 3/15/2022

The objective of this course is to address the latest developments affecting 2021 and 2022 audit engagements, including the impact of COVID-19 on audit engagements.

Topics include: addressing the auditor’s consideration of the business and economic environment in which the client operates; accounting and auditing engagement issues during COVID-19 including the impact of the pandemic on an entity’s ability to continue as a going-concern;  client and employee fraud;  specific accounting risks for auditors to consider;  limiting auditor’s liability; key audit focus areas during volatile times; lessons from litigation; efficiency engagements to reduce auditor time; various practice issues related to audits; dealing with DOL audits of employee benefit plans; and more.

Additionally, in this course, auditors will learn about the new auditor’s report, auditing estimates and audit evidence, and changes made to the auditor’s understanding of the entity, its environment, and risk assessment procedures, and the guidance on using the work of specialists as audit evidence. These   changes are found in newly issued SAS Nos. 134-145,  and  the new attestation standards found in SSAE Nos. 19-22.  

The course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards.

Course, Credit, Reporting, Sponsor Information  
(See above: Course Details, Learning Objectives, Table of Contents)

Course Format Options
If you purchase the "Online Book and Online Exam" option of a course, you get anytime access to the course (in PDF) and the online exam. Both can be printed.
If you purchase the "Hardcopy Book and Online Exam" option, you get online access to the course-PDF and exam, PLUS a printed copy of the course-book sent via USPS.

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