Surgent's Newly Issued Attest and SSARS Standards Issued by the AICPA

Available Anytime

Location: Online

1Credits

Accounting and Auditing

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~~$49.00 Regular Price~~

Nonmembers

$64.00 Regular Price

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Product Code: SU24-NAS1-SSWC

Level: Update

Vendor: Surgent

Field of Study: Auditing

Overview:

While great attention has been placed on new SASs, the AICPA has also issued new guidance on attestation and SSARS engagements which will soon be effective and are likely to have a significant impact on how such engagements are performed. In this course, we'll review the key features of SSAEs 19, 21, and 22, which provide greater flexibility for accountants in performing agreed-upon procedures and examination engagements by eliminating the requirement for a written management assertion. Next, the course will discuss SSAE 20's updated definition of materiality. Lastly, the course will discuss the key changes coming to SSARS engagements for 2021 reporting due to the effective date of SSARS No. 25, which conforms US review standards to international standards and makes a variety of other changes to relevant SSARS guidance.

Objectives:

Identify the changes in the attestation standards that were issued in 2019 and 2020 and implement them in practice
Identify the changes brought about by SSARS 25 to review compilation standards and implement them in practice
Discuss other AICPA standards on the horizon

Major Topics:

Key aspects SSAEs No. 19-22
Flexibility offered in reporting through new SSAE standards
Changes to SSARS engagements due to SSARS No. 25

Designed For:

Accounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters' activities

Prerequisite:

Experience in accounting and attestation

Additional Info:

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For technical support, registration questions or other customer service-related inquiries, please call (800) 778-7436 or email [email protected]. Phones are staffed from 8:30 a.m. to 5:00 p.m. Eastern Time, Monday through Thursday, and 8:30 a.m. to 4:00 p.m. Eastern Time on Friday.