CCH Learning Center

This course covers analytical procedures, looking at SAS 56, Analytical Procedures, and the AICPA's Audit Guide, also titled Analytical Procedures. It also provides examples of the use of analytical procedures with substantive procedures.

This course summarizes the professional requirements of SAS 111 and an overview of the guidance contained in the new Audit Guide.

Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements represents the most sweeping changes to the requirements for compilation and review of financial statements in the last thirty years. This course covers those new requirements for performing and reporting on compilations and reviews.

This course covers issues affecting accountants' compilation and review practices, including documentation requirements, Internet resources, and major changes in the peer review program.

In June 2009, the FASB issued FAS 167, Amendments to FASB Interpretation No. 46R (now codified as part of FASB ASC Topic 810, Consolidation), which has as its primary goal, to improve the application of certain provisions found in FIN 46R, including changes made to the Qualified Special Purpose Entity (QSPE) rules.

This course discusses how to determine whether an entity is a variable interest entity (VIE) and is designed to assist accounting practitioners in putting these principles into practice.

This CPE course explores many of the ways employees can commit fraud, especially types that use documents to skirt internal controls.

In 2001, the Financial Accounting Standards Board (FASB) added a project to its agenda under the title Financial Performance Reporting by Business Enterprises. This course discusses the primary objectives of the project, and the related proposed changes to existing GAAP.

In June 2009, the FASB issued FAS 167, Amendments to FASB Interpretation No. 46R (now codified as part of FASB ASC Topic 810), in order to improve the application of certain provisions found in FIN 46R related to variable interest entities. This course analyzes this information on how to identify variable interests in a VIE and how to determine the primary beneficiary.

Money Laundering and Transnational Flows (Second Edition) explores how money laundering occurs and determines what forensic accountants can do to trace or even prevent it.

This SAS forms the starting point for the new codification of auditing standards that will become effective for 2012 calendar year-end audits. It sets forth concepts, definitions, and requirements, and establishes the organizational structure that will be pervasive to the rest of GAAS.

This course provides a summary of key provisions of SQCS 7 and commentary on selected "hot button" issues in quality control, based on the six elements of quality control as set forth in SQCS 7. It offers practical, implementation-oriented guidance for addressing those issues.

Revenue Recognition: General Principles (Fourth Edition) covers key concepts and issues that arise in determining when and how to recognize revenue.

The redrafted Statement on Auditing Standards Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement (SAS 109) addresses the auditor's responsibilty to identify and assess the risks of material misstatement in the financial statements through understanding the entity and its environment, including its internal control.

This is an overview that summarizes and provides commentary on the key provisions of the AICPA Audit Guide, Service Organizations.

In May of 2009, FASB issued FASB No. 165 (now codified as part of ASC Topic 855), Subsequent Events, in order to bring U.S. GAAP more in line with international standards and in particular, IAS 10, Events after the Reporting Period. This course distills the requirements of ASC Topic 855 into a concise analysis that is designed to assist accounting practitioners in putting these principles into practice.