Part of planning an audit involves consideration of the business and economic environment in which the client operates. Thus, auditors need to be aware of the various types of fraud that clients and employees may be committing, especially in light of myriad lawsuits against auditors and accountants. In addition to applying techniques to limit their liability to their clients and third parties, auditors are confronting other major problems facing the accounting field, including compliance with the Sarbanes-Oxley Act. The peer review comments and new auditing statements provide further guidance on current issues. To deal with the volatility in the business climate, auditors should focus their efforts in key areas and should take lessons from litigation. Additionally, in this course, auditors will learn how to perform more efficient engagements, understand the new auditor’s report guidance found in SAS Nos. 134-139, agreed-upon engagements in SSAE No. 19, and much more. The course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards. The course also addresses auditing issues related to the coronavirus (COVID-19).
Additional Course Details
- Author: Steve Fustolo
- Publisher: ACCPE Editorial
- Course Level: Overview
- Pre-Requisites: General understanding of auditing standards None
- Interactive: Yes
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