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New SASs Effective for December 31, 2021 Audits (SAS1)

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Self-Study SELECT STARTING AT $49 (On Demand)

On-Demand Webcast

Credits: 1

Qualifies For: CPE

$49
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New SASs Effective for December 31, 2021 Audits (SAS1)

  • Customer Rating
    Reviews Not Available.
  • Field of Study
    Auditing
  • Level
    Update
  • Credits
    1
  • Qualifies for

    CPE

Overview

2021 will be a very impactful year for audits, as SASs 134-140 become effective for audits for year-ends after December 15, 2021. In this course, we’ll review the key changes coming to financial statement audits as a result of these new standards, including the format of the new auditor’s report and consideration of key audit matters. The course will also review key changes under SAS 135 related to identifying significant unusual transactions and the expanded audit procedures which must be performed to address risks associated with them. Lastly, the course will review the AICPA’s updated definition of materiality, expanded procedures and reporting related to other information in annual reports, and conforming changes to the auditor’s opinion in other special reporting situations.

Major Topics:

  • New format of the auditor’s opinion, including the inclusion of key audit matters
  • Significant unusual transactions
  • Determining materiality
  • Conforming changes to other reports issued under the SAS

Learning Objectives

  • Identify the new guidance in recently issued SASs which will be effective for 2021 audits
  • Implement the new AU-C standards

Designed for:

Accounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities

Prerequisite:

Experience in accounting and attestation

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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