Comparing the Audit Standards: SASs, ISAs, and PCAOB ON DEMAND
Available Until
Your Desk
2.0 Credits
Member Price $98.00
Non-Member Price $113.00
Overview
Many practitioners are requested to perform audits in compliance with multiple sets of auditing standards or in compliance with a set of auditing standards not typically for the majority of the firm’s client base. This course will compare and contrast generally accepted auditing standards (SASs), International Auditing Standards (ISAs), and PCAOB Auditing Standards (ASs).
Highlights
Discuss an overview of the three primary audit standard-setting bodies. Compare and contrast the audit standard requirements of the AICPA, IAASB, and PCAOB. Explain certain special issues faced in the United States as it relates to financial statement audits. Describe special considerations when an auditor is required to comply with multiple auditing standards in the same report.
Prerequisites
None.
Designed For
Anyone responsible for preparing or attesting upon financial statements.
Objectives
Recall the formation and purpose of primary financial statement audit standard setting bodies. Explain the similarities and differences between the primary financial statement audit standard requirements. Identify challenges with complying with multiple standards on the same engagement.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Jennifer Louis, Surgent McCoy CPE LLC
Jennifer F. Louis, CPA has over 25 years of experience in designing and presenting high-quality training programs in a wide variety of technical accounting, auditing, and “soft skills” topics needed for professional and organizational success. She is the principal author of audit and attest related courses for Surgent and a frequent speaker at Surgent live programs and seminars. Ms. Louis is also the president of Emergent Solutions Group, LLC, a company she founded in 2003, dedicated to developing and delivering a wide variety of accounting and auditing training services, including audit staff training, audit productivity improvement, and value-added auditing. Prior to that, she was executive vice president/director of training services at AuditWatch, Inc. Before joining AuditWatch, Ms. Louis was the financial/operational internal audit manager at AARP. While at AARP, she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and training sessions. Ms. Louis was also an audit manager for Deloitte and Touche, LLP. During her years in that firm’s Washington, D.C. office, she served as an instructor for the firm’s national “Train the Trainers” program. Ms. Louis graduated summa cum laude from Marymount University with a BBA in accounting.
Non-Member Price $113.00
Member Price $98.00