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New Audit Reporting Standards: SAS Nos. 134-137  #313420



Course Details, Learning Objectives, Table of Contents

Credits
CPA 8.0

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Course Description

Course publication/revision date: This course was updated on 12/20/2019.

The objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS No. 134-137.

Topics include an overview of the new auditor’s report found in new SAS No. 134’s AU-C 700A including the new report’s format, positioning of sections within the report, title, headings, and expanded language;  amendments made to various reporting standards by SAS No. 135; a review of new ERISA -plan audit standard found in SAS No. 136, AU-C 703, including the format of the new ERISA-plan auditor’s report, positioning of sections of that report, the new ERISA Section 103(a)(3)(C) audit  (formerly a limited-scope audit) and the auditor’s report thereon, expanded audit procedures and communications required by auditors of ERISA-plan financial statements;  changes made by SAS No. 137 to the auditor’s procedures and reporting on other information, and more.

Course, Credit, Sponsor Information  
Open link (above): Course Details, Table of Contents, and Learning Objectives.
Subject Codes/Fields of Study: Auditing

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 printed copies of both, sent via USPS or UPS.

Taking the Exam Online
Online exam is included in price and is accessed through your account.
The exam may be started, stopped, then resumed at a later date.
The exam is "open book," it is not timed, and it may be retaken if not passed (no charge).
Results (correct, incorrect answers), and certificate appear once you pass the exam.

How To Register Online
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5. If prompted, login (or Create an Account).
6. Return to "My Account" to view your course and online exam.

Discounts and shipping/handling, if applicable, are added during checkout
Hardcopy courses may also be purchased by phone: 800-588-7039 (Bus./EST)

Online Book, Online Exam Price   $69.00
Hardcopy Book (mailed), Online Exam Price   $89.00
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