
Current Audit Environment and ASB Activity
New pronouncements from ASB are covered so you can be up to date on ASB activities and understand how to apply the guidance.
Format
Webcast
Date
Sep 08, 2025
NASBA Field of Study
Auditing
Level
Intermediate
CPE Credits
2
Instructor
Kurt G. Oestriecher, Anne Oestriecher
Availability
Product Number
VCL2AUD250908
Insights into the unique challenges in today's auditing landscape
Examine the current audit considerations and guidance as you learn about the challenges auditors face in light of recent ASB pronouncements and exposure drafts.
In doing so, you'll gain an understanding of topics critical to success in today’s rapidly changing regulatory environment, including:
- Unique challenges for audit and attest engagements
- Auditor responsibilities and implications for audit planning
- Statement on Quality Management Standards (SQMS) No. 1 and SQMS No. 2
- Statements on Standards for Accounting and Review Services (SSARSs)
Key Topics
- Updates to auditing and attestation standards
- Current environment and implication for audit planning
- Statement on Quality Management Standards (SQMS) No. 1 and SQMS No. 2
- Statements on Standards for Accounting and Review Services (SSARSs)
Learning Outcomes
- Identify key responsibilities related to risk assessment in every audit.
- Identify key requirements in recently issued statements on auditing standards and attestation standards.
- Distinguish key elements included in the recently issued Statements on Quality Management Standards (SQMSs) and Statements on Standards for Accounting and Review Services (SSARSs).
Who Will Benefit
Who Will Benefit CPAs
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