This session will be an interactive session with the AICPA's Chief Auditor. Included will be a discussion of what is driving the standard-setting agenda of the AICPA's Auditing Standards Board (ASB). The session will focus on the impact of the current business environment and technology on auditing and attestation standards. Also included will be an update on current ASB projects involving revisions to enable direct examination engagements pursuant to AICPA attestation standards, NOCLAR and quality control.
Obtain an understanding of how the current business environment impacts ASB project agendas.
Obtain an understanding of how current ASB standard-setting projects impact potential services to be provided by CPAs in the future.