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Please note that archived session recordings are NOT eligible for CPE credit.
| Discuss performing peer reviews of employee benefit plan audit engagements, including common issues that result in nonconforming engagements, and upcoming changes to professional standards. |
| Discuss performing peer reviews of engagements under Government Auditing Standards with an emphasis on enhancing audit quality areas of focus. |
Welcome attendees to the 2022 Peer Review conference and discuss high level developments in the accounting world.
Discuss the Enhancing Audit Quality (EAQ) initiative, the latest developments in peer review and other “hot topics” within the Peer Review Program.
Discuss the upcoming Quality Management Standards and their impact on Peer Review.
Discuss how recent changes in peer review guidance impact committees and report acceptance, common findings from Report Acceptance Body (RAB) observations, and best practices when considering the results of peer reviews.
Discuss recent changes to peer review program guidance impacting the technical review process in addition to frequently asked questions and issues encountered by technical reviewers.
Discuss recent peer review guidance changes, address common questions from peer reviewers, and cover best practices for getting peer reviews through the report acceptance process.
Discuss the key elements to the peer review process, the use of the Peer Review Integrated Management Application (PRIMA) during this process, and resources available to peer reviewers.
Discuss the clarified standards that were effective for reviews commencing on or after May 1, 2022, along with common areas in which peer reviewers receive questions from technical reviewers and RABs.
Discuss key issues related to the determination of systemic cause, address peer review guidance and best practices for writing findings and deficiencies with a systemic orientation, and highlight techniques to apply in your role as peer reviewer.
Discuss the top accounting and auditing issues being managed by the AICPA’s A&A Technical Hotline and how peer reviewers should address these issues if identified in a peer review.