Early Bird Fees (through 11/30/)
After 11/30/, add $50 to your fee.
CPE: 8 hours
Prerequisites: Minimum to advanced level of auditing experience.
Advanced prep: None
Who should attend: Partners and managers responsible for planning and supervision of engagements, and audit staff members who are responsible for performing compliance tests and related audit documentation.
Note: Qualifies for Yellow Book
AICPA Standards require that auditors obtain reasonable assurance about material misstatements as a result of noncompliance with laws and regulations that have a direct and material effect on the financial statements. This course addresses the GAAS requirements for the typical governmental laws and regulations and focuses on meeting the documentation requirements.
Illegal Acts by clients – the basics
Identifying laws and regulations
Direct and material laws and regulations
Indirect effect laws and regulations
To enable participants to understand and apply the requirements of Generally Accepted Auditing Standards, including providing adequate documentation of the tests performed. Includes practice aids.