• Course Information

    Title: Auditing: Major Changes to Auditing Standards
    Category: Accounting and Auditing
    Field of Study: Auditing
    Course Code: A012-0260
    CPE Credits: 8.0
    Price: $59.95
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This course explains the significant changes made to auditing standards by the Auditing Standards Board's Clarity Project that resulted in the issuance of SAS Nos. 122-131. The course is written in a format that provides an overview by allowing the reader to review, recall and identify key provisions within the new standards. 2017 Revision

Delivery Method: Online Interactive Self-Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Steven C. Fustolo

Category: Accounting and Auditing

Field of Study: Auditing

Passing Score: 70%

Publication Date: 05/06/2017

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Sections 1
1. Recall the structure of the new ASB Clarity Project and how each new standard is segregated

Section 2
2. Identify categories of laws and regulations that are found in AU-C 250
3. Identify the scope of communications an auditor should make with respect to noncompliance with laws and regulations
4. Identify some of the different types of deficiencies in internal control found in a financial statement audit
5. Identify the indicators that may suggest there is a material weakness in internal control

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QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

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