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ENGAGE 2020


NAA2014 - NAA2014. Auditor Reporting


Jul 21, 2020 2:30pm ‐ Jul 21, 2020 3:20pm

Description

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.
  • The effective date of the new standard.

Learning Objectives:
  • To learn about the new reporting requirements in SAS No. 134
  • To learn about the conforming changes to other reporting requirements

Speaker(s):

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