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ENG2448
Decoding 402: Insights from SAS 145 Understanding User Auditor Needs (TPR, NAA)
Date
June 6, 2024
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: Advanced Accounting and Auditing (as part of AICPA & CIMA ENGAGE 2024)
This includes sessions from AICPA & CIMA ENGAGE 2024:
This includes sessions from the conference: Third-Party Risk (as part of AICPA & CIMA ENGAGE 2024)
Be prepared to help your SOC 1 clients address the changes in user entity and user auditor SOC 1 AU-C section 402 expectations arising from SAS 145 and changes to other audit standards. Formulate an approach to meeting these changing expectations when evaluating a service organization’s system description and describing your tests performed and results of tests.
Learning Objectives
- Recognize the changes from SAS 145 and other standards that are changing the SOC 1 report needs of user entities and user auditors.
- Identify the potential for improvements in your clients’ SOC 1 report system descriptions to better meet the needs of user entities and their auditors.
- Analyze your existing SOC 1 descriptions of tests performed and results of tests.
- Determine opportunities to improve SOC 1 descriptions to better meet the needs of user entities and align with the requirements of their auditors.
Speakers
CPA, Chris Halterman CPA
Principal - Information Systems and Risk Assurance, Baker Newman & Noyes
Session Categories
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