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FUS803 – New Auditing Reporting Standards

Course and Test $ 125.00
Course and Test PDF $ 100.00
Additional Hard Copy Test $ 24.00
Additional Online Test $ 24.00
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SKU: FUS803 Category:

NASBA Color logo-1 inch

CPE Credit Hours: 8

Field of Study: Auditing

 

The objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS No. 134-137. Topics include an overview of the new  auditor’s report found in new SAS No. 134’s AU-C 700A including the new report’s format, positioning of sections within the report, title, headings, and expanded language;  amendments made to various reporting standards by SAS No. 135; a review of new ERISA -plan audit standard found in SAS No. 136, AU-C 703, including the format of the new ERISA-plan auditor’s report, positioning of sections of that report, the new ERISA Section 103(a)(3)(C) audit  (formerly a limited-scope audit) and the auditor’s report thereon, expanded audit procedures and communications required by auditors of ERISA-plan financial statements;  changes made by SAS No. 137 to the auditor’s procedures and reporting on other information, and more.

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This is a self-study CPE course.
Program level: Basic
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase