This session will be an overview of: recent changes to accounting and financial reporting under U.S. GAAP for private companies. Proposed changes to improve accounting and financial reporting. Recently issued audit and other attest standards, including the SASs, SSARSs and SSAEs. Proposed standards to improve the quality of audit and other attest engagements.
After completing this session, you will be able to:
• Risk assessment, including consideration of internal control
• Auditing key accounts in the statement of net assets available for benefits
• Other auditing considerations, including prohibited transactions and tax compliance
• The new auditor’s report
• Accounting for current and deferred income taxes
This session is for CPAs in public practice who audit ERISA engagements and entities that have current and deferred income tax obligations under U.S. GAAP.
CPAs in public practice who audit ERISA engagements and entities that have current and deferred income tax obligations under U.S. GAAP
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