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.
* List changes to the auditor’s report * Define Key Audit Matters
* Changes to the Auditor’s Report * Defining Key Audit Matters and when to use it * Considerations when determining KAM * KAM vs. Emphasis of Matter
Who Should Attend
Staff, Seniors, Managers, and Partners conducting audit engagements
Prior experience with audit standards of the AICPA
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