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New Audit Reporting Standards: SAS Nos. 134-139Code: 21-AUDSAS
Price: $79.00
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Course Details
233 pages
Content:
The objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS No. 134-139.
Topics include an overview of the new auditors report found in SAS No. 134s AU-C 700A, including the new reports format, positioning of sections within the report, title, headings, and expanded language; amendments made to various reporting standards by SAS No. 135; a review of THE new ERISA plan audit standard found in SAS No. 136, AU-C 703, including the format of the new ERISA-plan auditors report, positioning of sections of that report, the new ERISA Section 103(a)(3)(C) audit (formerly a limited-scope audit) and the auditors report thereon, expanded audit procedures and communications required by auditors of ERISA-plan financial statements; changes made by SAS No. 137 to the auditors procedures and reporting on other information, changes made to the definition of materiality by SAS No. 138, and changes made to special reports by SAS No, 139, and more.
After reading the course material, you will be able to:
Identify the types of audit reports that can be issued under new AU-C 700A
Identify the definition of a written report
Recognize an acceptable title for an auditors report
Recognize the order in which certain sections of the new auditors report should be presented inAU-C 700A
Recall how an auditor should report when conducting an audit in accordance with PCAOBstandards
Recognize the requirements and limitations with respect to communicating on key audit mattersin accordance with new AU-C 701
Identify examples of acceptable and unacceptable headings to use in modified reports under newASU-C 705A
Recognize the order in which certain sections of a modified opinion should be presented in thenew auditors report in AU-C 705A
Recognize examples of modified opinions as defined in AU-C 705A
Identify examples of situations in which an auditor must or may include an emphasis-of-matteror other-matter paragraph as required by new AU-C 706A
Recall examples of fraud risk factors expanded by SAS No. 135
Identify expanded procedures auditors of ERISA-plan financial statements must perform innewly issued SAS No. 136, including a review of the draft Form 5500
Identify the new ERISA Section 103(a)(3)(C) audit in SAS No. 136
Recognize the scope of the terms other information and annual report as used in the newlyissued SAS No. 137 pertaining to auditing and reporting other information, and
Recall how an auditor should label other information in the auditors report.
Recognize the new definition of materiality found in SAS No. 138
Identify certain paragraphs in the new auditors report on a special purpose framework.
Delivery Method: Self-Study
Category: Auditing
CPE credit: 8 Hours
Program Level: Update
Prerequisites: None
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.
American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to: National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417. Web site: www.nasba.org
NASBA Sponsor number 108096

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