Current Audit Environment and ASB Activity

Presented by Kurt G. Oestriecher,Anne Oestriecher

Presentation type = pre-record/rebroadcast

Explore the current audit environment, and recognize audit challenges triggered by the current environment. Provide a comprehensive review of recent audit pronouncement and exposure drafts. Understand topics critical to success in today's rapidly changing regulatory environment. This course provides 4 hours of CPE credit in the Auditing field of study.

CPAs

• Identify key responsibilities related to risk assessment in every audit.
• Identify key requirements in recently issued statements on auditing standards and attestation standards.
• Recall proposed changes in exposure drafts of new proposed SASs.
• Recognize key elements included in new quality management standards and related proposed SAS and SSARS.

Updates to auditing and attestation standards

Recently issued exposure drafts

Current environment and implication for audit planning