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Conference on Credit Unions 2019


CU1907 - Auditing Standards Update


Oct 22, 2019 11:10am ‐ Oct 22, 2019 12:25pm

Standard: $49.00

Description

The AICPA Chief Auditor will discuss recently issued standards for audits (SASs) and attestation engagements (SSAEs). The discussion will also include the ASB’s active agendas including ongoing efforts to enhance the standard setters’ outreach to stakeholders regarding proposed standards and post-implementation reviews of issued standards. 

This session will feature a discussion of the current status of the ASB’s projects to: 

a) Revise and expand the auditor’s report,
b) Enhance auditor attention on financial statement disclosures as part of the risk assessment process and throughout the audit,
c) 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,
d) Revise the auditor’s performance and reporting responsibilities with respect to ERISA audits,
e) Explore potential changes to the audit evidence standard; and convergence efforts on estimates and auditor risk assessment.

Learning Objectives:
  • Obtain an understanding of the standards recently issued by the auditing standards board
  • Obtain an understanding of projects currently underway at the auditing standards board and in the profession overall

Speaker(s):

Tags: Audit

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