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The Chairs of the ASB and the Accounting and Review Services Committee (ARSC), along with the AICPA Chief Auditor, will discuss current issues facing the two boards, as well as recently issued standards for audits and attestation engagements and recent activities of the ARSC for reviews, compilations and financial statement preparation engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs). The discussion will also include the Auditing Standards Board and ARSC's active agendas including ongoing efforts to modernize auditing and attestation standards, enhance outreach to stakeholders regarding proposed standards and post-implementation reviews of issued standards.
Learning Objectives:
Apply new auditing, attestation, SSARSs and quality management standards in their engagements.
Identify current projects to keep attendees apprised of their status and facilitate their participation in the stakeholder feedback process.