The new auditor's report designed by the AICPA Auditing Standards Board (ASB) provides practitioners with a chance to provide more information to users of their reports. This session will describe the new requirements for auditor reporting.
What you'll learn:
Why the new auditor's reporting standard was issued.
Whether the standard requires elements to be placed in a particular order.
What's in the Basis for Opinion section of the auditor's report.
The new reporting requirements related to going concern responsibilities.