For audits of periods ending after December 15, 2023, auditors will have needed to implement the requirements of SAS 143 related to significant accounting estimates. This CPE will present those requirements and provide examples and demonstrations of how these requirements could be efficiently satisfied.
Course ID: ECSAS143
Efficient Conformance with SAS 143: Significant Accounting Estimates
Learning Objectives
Upon completing this course, you will be able to:
- Recall the requirements of SAS 143
- Apply procedures to satisfy the requirements of SAS 143
- Document workpapers to demonstrate the requirements of SAS 143 were met
Major Topics
- The requirements of SAS 143
- Procedures to satisfy the requirements of SAS 143
- Documentation to satisfy the requirements of SAS 143
Who Should Attend
This CPE is intended for those engaged in the audit departments of their firms.
Fields of Study
AuditingPrerequisites
None