The objective of this course is to address the latest developments affecting 2020 and 2021 audit engagements, including the impact of COVID-19 on audit engagements.
Topics include: addressing the auditor’s consideration of the business and economic environment in which the client operates; accounting and auditing engagement issues during COVID-19 including the impact of the pandemic on an entity’s ability to continue as a going-concern; client and employee fraud; specific accounting risks for auditors to consider; limiting auditor’s liability; key audit focus areas during volatile times; lessons from litigation; efficiency engagements to reduce auditor time; various practice issues related to audits; dealing with DOL audits of employee benefit plans; and more.
Additionally, in this course, auditors will learn about the new auditor’s report, auditing estimates and audit evidence guidance found in SAS Nos. 134-143, and the new attestation standards found in SSAE Nos. 19-22.
The course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards.
Additional Course Details
- Filed of Study: Auditing
- Author: Steve Fustolo
- Publisher: ACCPE Editorial
- Course Level: Overview
- Pre-Requisites: General understanding of auditing standards None
- Interactive: Yes
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