Recent generally accepted auditing standards were written to improve the quality of risk-based financial statement audits, audit reporting, and required by-product communications. This risk audit CPE course will discuss the important clarifications and enhancements intended to improve audit quality to ensure better compliance with requirements contained in SAS Nos. 134-145.
Learning Objectives
Upon completion of this course, participants will be able to:
Identify new requirements related to audit reporting and required by-product communications;
Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence in compliance with recently-issued auditing standards;
Recognize recent clarifications and enhancements made to improve the quality of the risk-based audit process; and
Recall significant new requirements of SAS Nos 134-145.
