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