Current Audit Environment and ASB Activity

New pronouncements from ASB are covered so you can be up to date on ASB activities and understand how to apply the guidance.

Objectives

• Identify key responsibilities related to risk assessment in every audit.
• Identify key requirements in recently issued statements on auditing standards and attestation standards.
• Distinguish key elements included in the recently issued Statements on Quality Management Standards (SQMSs) and Statements on Standards for Accounting and Review Services (SSARSs).

Highlights

Updates to auditing and attestation standards Current environment and implication for audit planning Statement on Quality Management Standards (SQMS) No. 1 and SQMS No. 2 Statements on Standards for Accounting and Review Services (SSARSs)

Who Will Benefit

Who Will Benefit
CPAs

Credits

Category	Amount
Auditing	2.00