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Ahava Goldman, Associate Director – Audit and Attest Standards, and Alan Long, former Peer Review Board Member and current Auditing Standards Board Member, will discuss updates to standards and their impact on peer review and new standards on the horizon.
Learning Objectives:
Revise and expand the auditor’s report.
Focus auditor attention on financial statement disclosures as part of the risk assessment process and throughout the audit process.
Revise the attestation standards to enable a practitioner to perform an examination, review, or agreed-upon procedures engagement without having to request a written assertion from the responsible party.
Revise the auditor’s performance and reporting responsibilities with respect to ERISA audits.
