Course Description

Auditing Developments

Accounting & Auditing

(10 credits) $129.95

Important:  Until further notice, this course does not qualify for NASBA/QAS credit.  Please contact your state board to determine if this course will qualify for CPE in your state.

The purpose of this course is to review a variety of issues related to audits of financial statements including those important elements of Sarbanes-Oxley and SAS No. 99 related to fraud, SAS Nos. 102 and 103, as well as selected issues addressed in the AICPA’s Audit Risk Alert.

Major Subjects:

	Audit Risk Alert- 2005/2006 and Other Auditing Developments
	Implications of the Current Economic Environment- Economic Issues Peculiar to Auditors
	Client and Employee Fraud
	Attempting to Limit Auditor’s Liability
	AICPA's Top 10 Technology Issues-2006
	Anti Sarbanes Oxley Is Growing
	Recurring Peer Review Comments
	New Auditing Statements
	Practice Alert 2005-1: Auditing Procedures With Respect to Variable Interest Entities
	Accounting and Auditing in Volatile Times
	Lessons From Litigation
	Efficient Engagements- Reduce Time, Make More Money Without Increasing Risk
	Assessing Going Concern
	Advising Clients on Insurance- Auditor’s Responsibility
	Auditing Lease Agreements
	Practice Issues Relating to Auditing
	Auditor’s Responsibility for Subsequent Events Occurring Between Completion of Field Work and the Release of the Auditor’s Report
	Reaudit Engagements
	Effectively Using Dual Dating of Reports
	Changing Auditors
	Recent Study-Public Perception of Accountants in Jury Trial