CPE & Event Catalog

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.

Current audit requirements.

7 habits of effective auditors.

Accounting information systems and packages. Computer software in managerial accounting. Information security and data protection. The accountant and the networked environment. The accountant and database management systems. Information systems and financial analysis.

Accounting estimates.

Auditor overall responsibilities. Evaluating methods of estimation. Identification and evaluation of significant assumptions. Auditor derived expectations. Evaluating post-measurement date evidence. Evaluating audit results. Audit challenges. Best practices when auditing accounting estimates.

Recent cases of accounting fraud. Motivations of fraud. Opportunity for fraud. Koss corporation. Fair finance company. Diamond foods.

Accounting and financial reporting for cryptocurrency and other digital assets.