CPE & Event Catalog

Governmental going concern issues. Risk assessment procedures. Auditor's issues. Communication issues. Auditor best practices.

Overall accounting for goodwill. Qualitative vs. quantitative. Performing the qualitative test. Performing the quantitative test. Income tax considerations. Goodwill impairment accounting alternative. Goodwill disclosures for public entities. Goodwill disclosures for accounting alternative.

The nature of goodwill. The nature of goodwill impairment. The nature of a reporting unit. Overview of goodwill impairment accounting.

Business combination refresher. Initial recognition of goodwill. Overall accounting for goodwill. Impairment testing requirements. Qualitative vs. Quantitative. Performing the qualitative test. Performing the quantitative test. Income tax considerations. Goodwill impairment accounting alternative. Goodwill disclosures for public entities. Goodwill disclosures for accounting alternative. Real world examples of goodwill disclosures.

Governmental accounting overview. Fund accounting. Basis of accounting and measurement focus. Reporting capital assets. Reporting liabilities. Budget and budgetary accounting. Common accounting transactions. Classification and terminology, and more.

Project management principles. Structure of audit projects. Processes and tools. Audit management software. Project sponsor. Project management plan. Project goals. Metric and standards of success. Clear roles and responsibilities. Risk assessment and management. Establishing dates of action. Communication management. Avoiding scope creep.

Standards and fundamentals. Comparing actuals to standards or expectations.

AU - C 700 Series. Significant changes to the auditor's report. SAS No. 134. SAS 135, omnibus statement on auditing standards. SAS 141. Audit evidence. Auditing accounting estimates and related disclosures. 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.

Group audits.

Proven tips and techniques for ensuring your firm has the capacity to grow and expand.

Guide to analytical procedures. Levels of assurance provided. Examples of analytical procedures. Analytic procedure case study. Proposal adjustments based on analytical procedures.

Key terminology. Characteristics of audit sampling. The audit sampling process. Audit sampling in tests of controls. Sampling for substantive tests of details. Monetary unit sampling. Classical variables sampling.

The experienced auditor standard. Types of working papers. Organization of working papers. Final file. Auditor legal liability issues. Confidentiality issues. Ownership of working papers.

The reasons of plaintiffs. Common law liability. Statutory law liability. Criminal liability for auditors. Auditor risk mitigation.

Real estate loans. Real estate financing. Fund sources. Mortgage options. Real estate investing fundamentals. Commercial financing. Equipment leasing.

Considerations when selecting a data analytics procedure. Use of visualization techniques. Data access concerns. Conducting a data analytics procedure.

Early distribution penalty exceptions.

The clearing and settlement process. ACH payments. Wire transfers. The FedNow payment option. The Venmo payment option. The Xoom payment option. The Zelle payment option. Issues favoring electronic payments. Conversion best practices. Electronic payment controls.

Individual tax elements. Property transfers and retirement plans. Losses, AMY and compliance. Business forms and characteristics. Corporate formation and capitalization. Corporate principals and employees. Basic fringe benefits. Business entertainment. Insurance. Nonqualified deferred compensation. S corporations. Business dispositions and reorganizations.