24SX-0066: How SASs No. 134-145 Improve Risk-Based Audits (Governmental) (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
4 CPE (4 technical)
If the organization paying
for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.
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Recent generally accepted auditing standards were written to improve the quality of risk-based financial statement audits, audit reporting, and required by-product communications. This course will discuss the important clarifications and enhancements intended to improve audit quality to ensure better compliance with requirements contained in SAS Nos. 134-145.
Major subjects
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Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement audits
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Enhanced required by-product communications with management and those charged with governance to promote more reliable financial statements
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Clarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimates
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New definitions and requirements related to identifying and evaluating risks of material misstatement
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Other important matters contained in SAS Nos. 134-145
Learning objective(s)
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Identify new requirements related to audit reporting and required by-product communications
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Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence in compliance with recently-issued auditing standards
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Recognize recent clarifications and enhancements made to improve the quality of the risk-based audit process
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Recall significant new requirements of SAS Nos 134-145
Who should take this program?
Anyone with financial statement audit responsibilities
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$116.00
(Standard Nonmember Fee).
Members: Please
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to receive member fee.
|
Standard Member Fee |
$116.00
|
 Standard Nonmember Fee |
$116.00
|
Area
of study
Accounting & audit
Field(s)
of study
Auditing (Governmental) - Technical (4.0)
Level
Basic
Format
Self-study - On-Demand
Sponsor
NASBA ID#: 108744
Prerequisites
Prereq.
None
Advance
prep
None
If the organization paying
for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
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