Audit and Attestation: Q & A
Author: Pat Patterson
| CPE Credit: |
2 hours for CPAs |
The AICPA has posted questions and answers issued since the past year. The questions and answers in this course are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any senior committee of the AICPA. The selected questions and answers are from common issues that professionals encounter in their work.
Publication Date: June 2023
Designed For
Attendees should include professionals in public accounting, in business, and others that would like to have some of the latest questions answered by the staff of the AICPA and then discussed in this session.
Topics Covered
- Issues with Ethics
- Implications of new SASs and SSAEs for audit and attestation engagements
- Issues with classifications
- Issues with statement titles
- Issues with documentation
- Other matters deemed timely and appropriate
Learning Objectives
- Recognize certain issues with financial statement preparation
- Identify and implement correct procedures for unusual issues
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (1 hour), Auditing (1 hour)
Program Prerequisites
None
Advance Preparation
None
