Maryland CPA – Audit and Attest Update: Highlights of the Latest Issues Related to Audit and Other Attest Services – PM (Day 1)
Description
This course focuses on explaining the theory behind major issues and trends, enabling professionals to understand the most important aspects of relevant professional standards related to audit and other attest services.
Learning Objectives
Describe “hot topics” in the audit and attestation profession
Explain how to manage risk associated with audit and nonaudit services
Discuss practical examples of implementing changing professional and relevant regulatory requirements
Major Topics
Frequently asked questions related to SSARS 21 financial statement preparation, compilation and review engagements
When to apply the latest attestation standards contained in SSAE No. 18
Mitigating risk associated with non-attestation services, including responding to requests for third party verification (comfort letters)
Recent revisions to generally accepted auditing standards, including PCAOB audit and reporting requirements
Highlights of COSO’s internal control and enterprise-wide risk management guidance
Current fraud trends in today’s business environment
Other matters that should be on your radar
Provider
Business Learning Institute
Course Level
Update
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Auditing
4.0
Who Should Attend
Public accountants at all levels interested in remaining current on professional and regulatory requirements for performing various services for clients
Instructor(s)
Jennifer Louis
Prerequisites
Knowledge of currently effective professional and regulatory standards
