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Surgent's New SASs Effective for December 31, 2021 Audits

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26 / S-60438
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Member Price
$49.00 Regular Registration
Your Price
$51.00 Regular Registration
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

2021 will be a very impactful year for audits, as SASs 134-140 become effective for audits for year-ends after December 15, 2021. In this course, we'll review the key changes coming to financial statement audits as a result of these new standards, including the format of the new auditor's report and consideration of key audit matters. The course will also review key changes under SAS 135 related to identifying significant unusual transactions and the expanded audit procedures which must be performed to address risks associated with them.Lastly, the course will review the AICPA's updated definition of materiality, expanded procedures and reporting related to other information in annual reports, and conforming changes to the auditor's opinion in other special reporting situations.

Delivery Method: On-Demand Webcast
CPE Credit: Auditing
Program Level: Update

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Identify the new guidance in recently issued SASs which will be effective for 2021 audits
  • Implement the new AU-C standards

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.