Getting SASsy - A Look at Recent Auditing Standards

Description

This session provides an overview regarding recent standards that should be top-of-mind for auditors in addition to providing insight regarding auditing standards that will soon be effective. 

Highlights

	
• Risk assessment (SAS 145)
	
• Quality management standards (SAS 146)
	
• Predecessor auditor inquiries (SAS 147)
	
• Group financial statement audits (SAS 149)

Objectives

	
• Apply provisions for incorporating risk assessment into audits
	
• Recognize fundamental expectations for quality management standards 
	
• Recall expectations regarding inquiries of a predecessor auditor regarding fraud and noncompliance with laws and regulations
	
• Identify salient changes regarding audits of group financial statements

Designed For

Public accountants who perform audits or employees of organizations who are subject to audits