Kaplan’s Guide to Recently Issued Auditing Standards (RIAS/23)
| Member Price | $140 |
| Non-Member Price | $190 |
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October 20 @ 8:30 am - 12:30 pm
Event Description
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.
Designed For
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.