Self Study/On-Demand
INCPAS On-Demand: SAS 134: Exploring the New Audit Report
The standard audit report will soon receive an overhaul. This course investigates major changes to the contents and format of audit reports for private entities while exploring the influence of changes to audit reports for public companies.
Learning Objectives
- Identify major changes to the standard audit report
- Analyze the way that public company audit reports have impacted reports for private entities
- Distinguish required and optional provisions
Highlights
- Examples of current public company audit reports
- Implications of SAS No.134
- Exploration of illustrative audit report examples
- Potential communication of Key Audit Matters (KAMs)
Event Level: Intermediate
Field of Study: Auditing
Who Should Attend
CPAs in public practice who perform audits of private entities and accounting professionals in industry whose financial statements are subject to external audit procedures.
Required Knowledge
Basic working knowledge of auditing standards.
