Designed for accounting, audit and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of the new and recent pronouncements and guidance issued by the AICPA Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC), as well as other current attestation matters on the radar. This course will bring you up-to-date on the standard setters' activities and provide you with examples and illustrations to help you apply the guidance in practice. You'll learn about the latest standards, exposure drafts, and guidance focusing on issues applicable to accountants and attestation practitioners in public accounting and private industry. This course also includes a financial statement preparation, compilation and review update specifically covering the new SSARS No. 21, Clarification and Recodification.
Accounting and attestation practitioners at all levels in both public accounting and private industry
* Review recently issued ASB and ARSC pronouncements and guidance * Be aware of standard setters' agendas, technical plans, and project updates * Understand SSARS No. 21, Clarification and Recodification, relating to the preparation of financial statements and new guidance on compilations and reviews * Be familiar with other recent compilation and attestation activities * Identify important current and emerging auditing matters on the radar * Utilize hands-on examples and illustrations to increase your overall understanding and application of the material
* Recently issued SASs and Exposure Drafts * SSARS No. 21, Clarification and Recodification * Other ARSC activities related to compilations and reviews * Other current attestation matters on the radar