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ENGAGE 2020


NAA2002 - NAA2002. Auditing and Attest Standards Update


Jul 20, 2020 12:05pm ‐ Jul 20, 2020 12:55pm

Standard: $49.00

Description

The Auditing Standards Board (ASB) Chair and AICPA Chief Auditor will discuss recently issued standards for audits and attestation engagements. The discussion will also include the ASB's active agendas including ongoing efforts to modernize auditing and attestation standards, enhance ASB 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) Revise the attestation standards to enable a practitioner to perform an examination, review, or agreed-upon procedures engagement without having to request an assertion from the responsible party, c) Revise the audit evidence standard, d) Revise the standard on auditing management estimates and use of management specialists, e) Make narrow revisions to auditor communications regarding NOCLAR; and convergence efforts on auditor risk assessment, quality control and group audits.

Speaker(s):

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