CPE & Event Catalog

Financial statement translation. Foreign currency transactions. Other foreign currency topics.

Accounting for investments. Equity method. Nonprofit investment accounting. Investment controls and procedures.

Analytical procedures. Critical thinking.

Generally Accepted Audit Standards (GAAS). Key Audit Standards. Audit Documentation - Tips. Risk Assessment Procedures (RAP). Directional Risk - GAAP. Internal Control Framework. Internal Control - Best Practices. Internal Control Deficiencies Evaluation. Substantive Analytics - Tips. Audit Considerations.

Department of Labor update. SAS 136 (Part 1): Overview and lessons from an early adopter. SAS 136 (Part 2): Deeper dive. A&A Update. Legislative issues: what's coming. Common audit deficiencies. Most common operational errors and fixes.

Types of fraud. Definition of fraud. Why fraud occurs and who commits it. Fraud on audits of financial statements. Fraud and reviews of financial statements. The worst 7 U.S. accounting fraud cases to date. Fraud and information technology . Fraud and best practices for a CPA.

Five attributes of audit finding. Improve finding's presentation. Techniques for finding's results. Techniques to develop recommendations.

Evolution of fair value. Measurement. Valuation techniques and inputs. Auditing fair value measurements and disclosures. Fair value option. Fair value controversy.

Rules regarding allowable costs. Cost principles for federal grants. General cost principles. Allowable costs. Reasonable and necessary costs. Allocability. Allocable costs. Shared organizational costs. Consistent treatment.

Auditor Reporting - AU - C 700 Series. Significant changes to the Auditor's Report. Auditor Reporting - SAS No. 134. Illustrative report. SAS 135, Omnibus Statement on Auditing Standards - 2019. SAS 141. Audit evidence. Auditing accounting estimates and related disclosures (SAS No. 143). SAS 144.

UG Update Procurement and the Supplement. Prior confusion and thresholds. Micro-purchases. Small purchases. Subrecipient monitoring and management. Indirect cost rate. Major program determination. High-Type B Programs. Direct and material compliance requirements. Internal controls. A walk-through of Part 6.

Conducting compilation engagement. Preparation of financial statements.

Conducting conferences with the auditee. Presentation skills. Staffing and selling the findings. Soliciting written comments. Incorporating the auditee's response.

Understanding the entity and its environment and the applicable financial reporting framework. Understanding the components of the entity's system of internal control. Considerations for understanding it. Identifying and assessing the risks of material misstatement

Single Audit. Intro to Single Audit.

Nonprofit organization (NPO) overview. FASB guidance. Unique auditing issues for NPO. Audit documentation. Standards for charity accountability (BBB). 5 ways NPO can detect and prevent fraud.

Not-for-profit GAAP. Expense allocation methodologies. Risk management. Accounting errors.

Review of applicable auditing standards for risk assessment. Identification and discussion of high-risk audit areas. Discussion and analysis of control risk vs. inherent risk. Practical approach to auditing companies where controls are minimal or not adequately documented. Detailed discussion and examples of risk assessment procedures and alternative approaches.

The neuroscience of psychopathy. The psychology of skepticism. Psychology and reasoning related to both investigators and perpetrators.

SQMS 1. SQMS 1. SQMS 2. SAS. SSARS 26. 8 components and differences from SQCS 8.SQMS 2. SAS. SSARS 26. 8 components and differences from SQCS 8.