After the reporting suite, the Auditing Standards Board issued two standards impacting how we perform our audits. With the rise of technology by both auditees and auditors, the concept of audit evidence needed an update. With new definitions and requirements, these standards bring audits into the 21st century. In addition, as financial reporting frameworks transition from rules?based to principles?based approaches, auditors need to be more comfortable auditing a larger variety of estimates. As a result, the ASB provides some changes to the risk?based approach to auditing estimates foreshadowing the changes expected in risk assessment. This interactive course will not only look at the changes but how to effectively implement and potential changes needed to methodology and quality control to be ready to implement with minimal disruption.
* Identify changes to the audit evidence standards * Recognize the changes to the AU-C 540 for auditing estimates
See course description
Who Should Attend
Accountants in public practice
Prior experience with audit standards of the AICPA
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