Auditing Developments #312218
Course Details, Learning Objectives, Table of Contents
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Course publication/revision date: This course was updated on 5/24/2018.
The objective of this course is to review the latest developments affecting audit engagements. Part of planning an audit involves consideration of the business and economic environment in which the client operates. Thus, auditors need to be aware of the various types of fraud that clients and employees may be committing, especially in light of myriad lawsuits against auditors and accountants. In addition to applying techniques to limit their liability to their clients and third parties, auditors are confronting other major problems facing the accounting field, including compliance with the Sarbanes-Oxley Act. The peer review comments and new auditing statements provide further guidance on current issues. To deal with the volatility in the business climate, auditors should focus their efforts in key areas and should take lessons from litigation.
Additionally, in this course, auditors will learn how to perform more efficient engagements, understand the guidance found in SAS Nos. 128 to 131 and new SSAE No. 18, and much more. The course focuses recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards.
Course, Credit, Sponsor Information
(See Course Details, Table of Contents, and Learning Objectives, above)
Course Format Options
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Taking the Exam Online
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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.
CFP Board and IRS CE credits are reported weekly, if applicable.
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