Description

The AICPA has issued a suite of standards updating the auditor’s report. In this course, we review SAS 134 in detail which provides the basis for the updated audit report and introduces the concept of KAM. Then we provide an overview of the impact of this suite on other information included in an annual report, ERISA reports, special purpose frameworks, and compliance audits. This course is essential for auditors of all levels and will provide the overview you need to consider how to draft your updated audit reports.

Course Key Concepts: New audit report, Materiality, EBP reporting.