Enhancing Audit Quality Initiative - Emerging Industries and Risk Areas
The AICPA’s continuing commitment to raising the audit quality bar has led to this initiative, whose purpose is to improve the consistency of quality across the profession by focusing firms and peer reviewers on new industries, industries with new or rising risks, audit areas of increased risk or areas that have shown to have increased inspection matters in the past. An AICPA-wide approach of enhanced materials, targeted training and robust peer reviews is planned to enhance audit quality.
An interactive case study gives you a chance to make decisions and test your knowledge as you apply theory to real-life dilemmas.
Integrity and objectivity are two of the cornerstones of the profession's Code of Conduct that should constantly be evaluated in the light of today’s evolving business environment.
This revised course teaches you and your staff the AICPA, SEC and GAO independence rules in an inventive and creative way. You will learn the most up-to-date AICPA, SEC and GAO rules, including those adopted under the Sarbanes-Oxley Act
In this CPE course, learn the requirements in a financial statement audit for understanding internal control, assessing the design and implementation thereof, and evaluating and communicating internal control deficiencies.
Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans.
The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits.
To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this Alert to assist you in identifying current sources of risk within EBP audit engagements.
This CPE course is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit.
The new Uniform Guidance requirements have introduced extensive revisions to single audit engagements that affect the entire audit process, from the engagement letter to reporting on the single audit. Changes have also been made to federal agency requirements, administrative requirements, cost principles to which federal awards are subject, and more.
This CPE course explains the basic elements of a Uniform Guidance compliance audit, including who must undergo this type of audit and why. It provides an overview of the requirements, and how GAAS and the Yellow Book are related to the compliance audit.
Whether you are a financial statement preparer or auditor, or you practice in state and local government, this guide provides you with advice for handling audit and accounting issues common to state and local governments.
This CPE course is excellent for those who are familiar with fundamental state and local governmental concepts and those who are looking to perform a deep examination of fundamentals, such as how to prepare Agency Fund, Internal Service Fund, Investment Trust Fund, and Special Revenue Fund financial statements.
Whether you are a financial statement preparer or auditor, or you practice in state and local government, this CPE course provides you with advice for handling audit and accounting issues common to state and local governments.