Course Information

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Emerging Auditing Issues
Author: Perry M. Henderson, CPA, MPA

Description:
This course covers the following emerging issues.

  • Proposed Statements on Standards for Accounting and Review Services:

    • Framework and Objectives for Performing and Reporting on Compilation and Review Engagements
    • Compilation of Financial Statements
    • Review of Financial Statements

  • Standards Related to Subsequent Events

    • Statement of Financial Accounting Standards No.165, Subsequent Events (FAS 165).
    • Proposed Statement on Auditing Standards (SAS), Subsequent Events and Subsequently Discovered Facts

  • Proposed SAS, External Confirmations
  • Standards Related to Quality Control

    • Proposed SAS, Quality Control for an Audit of Financial Statements
    • Proposed Statement on Standards for Quality Control (SQCS), A Firm's System of Quality Control

Course Details:
Price:  $32.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
Course was last updated on:  10/28/09
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Library:
Learning Center Core
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: Tony M. submitted on 12/31/2009
Logical and clear presentation of material
Reviewer: Alicia S. submitted on 12/29/2009
Observation elements describing practical issues facing industry.
Reviewer: Phillis H. submitted on 12/28/2009
timeliness
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