Latest Developments in Auditing (LDAU)

Pre-requistes:

None

Knowledge Level:

Update

Major Topics:

• Recently issued or proposed updates to other AICPA professional guidance
• AICPA hot topics and standard setting initiatives
• Recent updates to the AICPA’s Code of Professional Conduct
• Discussion of new standards on auditing accounting estimates, use of specialists, and the risk assessment process, SASs 143–145, effective for years ended December 31, 2023
• Discussion of new standard on audit evidence, SAS 142, effective for years ended December 31, 2022

Learning Objectives:

• Develop implementation tips and best practices related to these new standards
• Implement best practices for enhancing engagement quality
• Identify and understand the requirements of recently issued SASs 
• Recall the key provisions of Code of Conduct updates
• Identify key elements of the AICPA’s new guidance on quality management

Designed For:

Accounting and attestation practitioners at all levels in both public accounting and private industry