Kaplan's Guide to Recently Issued Auditing Standards
October 20th, 2023 - October 20th, 2023 @ 8:30am-12:30pm
| Member Price | $140 |
| Non-Member Price | $190 |
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Credits
4Description
The Auditing Standards Board has been busy over the last 4 years issuing auditing standards some of which are effective now and others which will be effective for calendar 2023 year-end audits. The standards are interrelated, and some are more challenging to digest than others. This course covers SAS 134-146. After a refresher of the important points of SASs 134-140 we will discuss implementation issues related to the newer and more challenging standards. The primary focus will be on the most recently issued standards (SASs 142-146). We will provide examples using newer accounting literature such as revenue recognition, leases and the standard on current expected credit losses which are applicable to many engagements.