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In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Auditing for Fraud is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets.

This course describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This course focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This course also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior management and the audit committee.

Auditing for Fraud (2 Hrs)

The objective of this course is to address the latest developments affecting 2022 and 2023 audit engagements.

Topics include: addressing the auditor’s consideration of the business and economic environment in which the client operates; accounting and auditing engagement issues during post-COVID-19 including the impact of the pandemic on an entity’s ability to continue as a going-concern;  client and employee fraud;  specific accounting risks for auditors to consider;  limiting auditor’s liability; key audit focus areas during volatile times; lessons from litigation; efficiency engagements to reduce auditor time; various practice issues related to audits; dealing with DOL audits of employee benefit plans; and more.

Additionally, in this course, auditors will learn about auditing estimates, obtaining audit evidence,  changes made to the auditor’s understanding of the entity and its environment, risk assessment procedures, using the work of specialists as audit evidence, changes to compliance audits, and more. These changes are found in newly issued SAS Nos. 142-148.  The course also addresses new attestation standards found in SSAE Nos. 21-22.  

The course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards.

Auditing Developments - v13 (16 Hrs)

Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor's planned audit evidence. Materiality is important because the auditor provides assurance to financial statement users that the financial statements are free of material misstatements. This requires the auditor to develop a preliminary judgment about materiality when planning the audit, which will provide the basis for that important assurance. In addition, the auditor must consider risk to effectively address the most appropriate risks for each engagement. The auditor's understanding of the entity and its environment, including its internal control, provide a basis for the auditor's assessment of the risk of material misstatement. Using the audit risk model and tolerable misstatement for each account, the auditor determines the audit evidence needed to achieve an acceptable level of audit risk for the engagement. 

Assessing Audit Risk and Materiality (2 Hrs)

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Auditing Internal Controls (3 Hrs)

The auditor uses these four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Auditing – Creating a Plan for Success is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This risk assessment auditing CPE course will review the eight steps involved in creating the audit plan.

Auditing - Creating a Plan for Success (10 Hrs)
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Suggested Courses

In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Auditing for Fraud is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets.

This course describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This course focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This course also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior management and the audit committee.

Auditing for Fraud (2 Hrs)

The objective of this course is to address the latest developments affecting 2022 and 2023 audit engagements.

Topics include: addressing the auditor’s consideration of the business and economic environment in which the client operates; accounting and auditing engagement issues during post-COVID-19 including the impact of the pandemic on an entity’s ability to continue as a going-concern;  client and employee fraud;  specific accounting risks for auditors to consider;  limiting auditor’s liability; key audit focus areas during volatile times; lessons from litigation; efficiency engagements to reduce auditor time; various practice issues related to audits; dealing with DOL audits of employee benefit plans; and more.

Additionally, in this course, auditors will learn about auditing estimates, obtaining audit evidence,  changes made to the auditor’s understanding of the entity and its environment, risk assessment procedures, using the work of specialists as audit evidence, changes to compliance audits, and more. These changes are found in newly issued SAS Nos. 142-148.  The course also addresses new attestation standards found in SSAE Nos. 21-22.  

The course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards.

Auditing Developments - v13 (16 Hrs)

Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor's planned audit evidence. Materiality is important because the auditor provides assurance to financial statement users that the financial statements are free of material misstatements. This requires the auditor to develop a preliminary judgment about materiality when planning the audit, which will provide the basis for that important assurance. In addition, the auditor must consider risk to effectively address the most appropriate risks for each engagement. The auditor's understanding of the entity and its environment, including its internal control, provide a basis for the auditor's assessment of the risk of material misstatement. Using the audit risk model and tolerable misstatement for each account, the auditor determines the audit evidence needed to achieve an acceptable level of audit risk for the engagement. 

Assessing Audit Risk and Materiality (2 Hrs)

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Auditing Internal Controls (3 Hrs)

The auditor uses these four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Auditing – Creating a Plan for Success is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This risk assessment auditing CPE course will review the eight steps involved in creating the audit plan.

Auditing - Creating a Plan for Success (10 Hrs)
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Similar Courses

In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Auditing for Fraud is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets.

This course describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This course focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This course also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior management and the audit committee.

Auditing for Fraud (2 Hrs)

The objective of this course is to address the latest developments affecting 2022 and 2023 audit engagements.

Topics include: addressing the auditor’s consideration of the business and economic environment in which the client operates; accounting and auditing engagement issues during post-COVID-19 including the impact of the pandemic on an entity’s ability to continue as a going-concern;  client and employee fraud;  specific accounting risks for auditors to consider;  limiting auditor’s liability; key audit focus areas during volatile times; lessons from litigation; efficiency engagements to reduce auditor time; various practice issues related to audits; dealing with DOL audits of employee benefit plans; and more.

Additionally, in this course, auditors will learn about auditing estimates, obtaining audit evidence,  changes made to the auditor’s understanding of the entity and its environment, risk assessment procedures, using the work of specialists as audit evidence, changes to compliance audits, and more. These changes are found in newly issued SAS Nos. 142-148.  The course also addresses new attestation standards found in SSAE Nos. 21-22.  

The course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards.

Auditing Developments - v13 (16 Hrs)

Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor's planned audit evidence. Materiality is important because the auditor provides assurance to financial statement users that the financial statements are free of material misstatements. This requires the auditor to develop a preliminary judgment about materiality when planning the audit, which will provide the basis for that important assurance. In addition, the auditor must consider risk to effectively address the most appropriate risks for each engagement. The auditor's understanding of the entity and its environment, including its internal control, provide a basis for the auditor's assessment of the risk of material misstatement. Using the audit risk model and tolerable misstatement for each account, the auditor determines the audit evidence needed to achieve an acceptable level of audit risk for the engagement. 

Assessing Audit Risk and Materiality (2 Hrs)

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Auditing Internal Controls (3 Hrs)

The auditor uses these four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Auditing – Creating a Plan for Success is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This risk assessment auditing CPE course will review the eight steps involved in creating the audit plan.

Auditing - Creating a Plan for Success (10 Hrs)
Suggested Courses

In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Auditing for Fraud is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets.

This course describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This course focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This course also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior management and the audit committee.

Auditing for Fraud (2 Hrs)

The objective of this course is to address the latest developments affecting 2022 and 2023 audit engagements.

Topics include: addressing the auditor’s consideration of the business and economic environment in which the client operates; accounting and auditing engagement issues during post-COVID-19 including the impact of the pandemic on an entity’s ability to continue as a going-concern;  client and employee fraud;  specific accounting risks for auditors to consider;  limiting auditor’s liability; key audit focus areas during volatile times; lessons from litigation; efficiency engagements to reduce auditor time; various practice issues related to audits; dealing with DOL audits of employee benefit plans; and more.

Additionally, in this course, auditors will learn about auditing estimates, obtaining audit evidence,  changes made to the auditor’s understanding of the entity and its environment, risk assessment procedures, using the work of specialists as audit evidence, changes to compliance audits, and more. These changes are found in newly issued SAS Nos. 142-148.  The course also addresses new attestation standards found in SSAE Nos. 21-22.  

The course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards.

Auditing Developments - v13 (16 Hrs)

Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor's planned audit evidence. Materiality is important because the auditor provides assurance to financial statement users that the financial statements are free of material misstatements. This requires the auditor to develop a preliminary judgment about materiality when planning the audit, which will provide the basis for that important assurance. In addition, the auditor must consider risk to effectively address the most appropriate risks for each engagement. The auditor's understanding of the entity and its environment, including its internal control, provide a basis for the auditor's assessment of the risk of material misstatement. Using the audit risk model and tolerable misstatement for each account, the auditor determines the audit evidence needed to achieve an acceptable level of audit risk for the engagement. 

Assessing Audit Risk and Materiality (2 Hrs)

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Auditing Internal Controls (3 Hrs)

The auditor uses these four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Auditing – Creating a Plan for Success is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This risk assessment auditing CPE course will review the eight steps involved in creating the audit plan.

Auditing - Creating a Plan for Success (10 Hrs)
Course Details

New Audit Reporting Standards - SAS Nos. 134-141 (Course Id 1825)

Updated / QAS / Registry
  Add to Cart 
Author : Steven C Fustolo, CPA, MBA
Course Length : Pages: 109 ||| Review Questions: 53 ||| Final Exam Questions: 50
CPE Credits : 10.0
IRS Credits : 0
Price : $89.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry
Technical Designation: Technical
Primary Subject-Field Of Study:

Auditing - Auditing for Course Id 1825
Description :

The objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS No.  134-141. 

Topics include an overview of the new  auditor’s report found in  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 THE 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, changes made to the definition of materiality by SAS No. 138,  changes made to special reports by SAS No, 139, and amendments made by SAS No. 140 to supplementary information, required supplementary information,  compliance audits,  interim financial information, and audits of internal control over financial reporting. 
Usage Rank : 21765
Release : 2023
Version : 1.0
Prerequisites : General understanding of U.S. auditing standards.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Auditing Standards Board (ASB)
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 23-May-2023
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - 1825
Keywords : Auditing, New, Audit, Reporting, Standards, SAS, Nos, 134-141, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After reading SAS No. 134 of the course material, you will be able to:
  • Identify the types of audit reports that can be issued under new AU-C 700A.
  • Identify the definition of a written report.
  • Recognize an acceptable title for an auditor’s report
  • Recognize the order in which certain sections of the new auditor’s report should be presented in AU-C 700A
  • Recall how an auditor should report when conducting an audit in accordance with PCAOB standards
  • Recognize the requirements and limitations with respect to communicating on key audit matters in accordance with new AU-C 701
  • Identify examples of acceptable and unacceptable headings to use in modified reports under new ASU 706-A
  • Recognize the order in which certain sections of a modified opinion should be presented in the new auditor’s report in AU-C 705A
  • Recognize examples of modified opinions as defined in AU-C 705A
  • Identify examples of situations in which an auditor must or may include an emphasis-or-matter or other-matter paragraph as required by new AU-C 706A
After reading SAS No. 135 of the course material, you will be able to:
  • Recall examples of fraud risk factors expanded by SAS No. 135
After reading SAS No. 136 of the course material, you will be able to:
  • Identify expanded procedures auditors of ERISA-plan financial statements must perform in newly issued SAS No. 136 including a review of the draft Form 5500
  • Identify the new ERISA Section 103(a)(3)(C) audit in SAS No. 136
After reading SAS No. 137 of the course material, you will be able to:
  • Recognize the scope of the term “other information” and “annual report” as used in the newly issued SAS No. 137 pertaining to auditing and reporting other information, and
  • Recall how an auditor should label other information in the auditor’s report.
After reading SAS No. 138 and 139 of the course material, you will be able to:
  • Recognize the new definition of materiality found in SAS No. 138
  • Identify certain paragraphs in the new auditor’s report on a special purpose framework.
After reading SAS No. 140 and 141 of the course material, you will be able to:
  • Recognize how an auditor should present required supplementary information under SAS No. 140’s amendment of AU-C 730
  • Identify amendments made to several auditing standards by SAS No. 140
Course Contents :

Chapter 1 - New Audit Reporting Standards - SAS Nos. 134-141

I.    Overview of SAS No. 134-141

II.   SAS No. 134: Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements

A.  Overview of SAS No. 134

SAS No.  134’s New AU-C 700A: Forming an Opinion and Reporting on Financial Statements

A.    Introduction

B.    Scope of New AU-C 700A

C.    Definitions used in SAS No. 134, AU-C 700A:

D.    Requirements of New AU-C 700A

E.    Detailed Sections of the New Audit Report  in AU-C 700A:

F.    Examples of Auditor’s Reports on Financial Statements

G.    Other Reporting Issues- AU-C 700A

H.    SAS No. 134 Amendments to Other Sections of SAS No. 122 and SAS No. 132

Review Questions

SAS No.  134’s New AU-C  701: Communicating Key Audit Matters in the Independent Auditor’s Report

A.    Objectives

B.    Introduction

C.    Scope of AU-C 701

D.    Definitions used in AU-C 701

E.    Requirements of AU-C 701

F.    Examples- Key Audit Matter Paragraphs in the Auditor’s Report

G.    Other Reporting Issues- Key Audit Matters

Review Questions

SAS No.  134’s New AU-C 705A: Modifications to the Opinion in the Independent Auditor’s Report

A.    Objective of AU-C 705A

B.    Scope of New AU-C 705A

C.    Types of Modified Opinions

D.    Definitions

E.    Requirements of New AU-C 705A

F.    Form and Content of the Auditor’s Report When the Opinion Is Modified

G.    Examples of Auditor’s Reports from AU-C 705A

Review Questions

SAS No.  134’s New AU-C 706A: Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report

A.    Objective of AU-C 706A

B.    Scope of AU-C 706A

C.    Definitions Used in AU-C 706A

D.    Requirements of AU-C 706A

E.    Example Reports- AU-C 706A, as modified by the Author

Review Questions

III. SAS No. 135: Omnibus Statement on Auditing Standards—2019

A.  Introduction

B.  Amendments Made by SAS No. 135

Review Questions

IV.   SAS No. 136: Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

A.  Objectives

B.  Introduction

C.  Scope of AU-C 703 (SAS No. 136)

D.  Requirements- ERISA Audit per AU-C 703

E.   Considerations Relating to Form 5500 Filing

F.   Auditor’s Report on ERISA Plan Financial Statements

G.  The New ERISA Section 103(a)(3)(C) Audit

H.  Illustrations: Auditor’s Reports - Employee Benefit Plans Subject to ERISA

Review Questions

V.    SAS No. 137: The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports

A.  Objectives of SAS No. 137

B.  Introduction

C.  Scope of SAS No. 137

D.  Definitions used in SAS No. 137

E.   Requirements of SAS No. 137

F.   Exhibits: Other Information Sections to Be Included in Auditor’s Reports

Review Questions

VI. SAS No. 138: Amendments to the Description of the Concept of Materiality

A.  Objectives of SAS No. 138

B.  Introduction

C.  Changes made by SAS No. 138

VII. SAS No. 139: Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes from SAS No. 134

A.      Objectives of SAS No. 139

B.  Introduction

C.  Changes made by SAS No. 139 to AU-C 800, Special Considerations- Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

D.  Changes made by SAS No. 139 to AU-C 805, Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement

E.   Changes made by SAS No. 139 to AU-C 810, Engagements to Report on Summary Financial Statements

Review Questions

VIII. SAS No. 140:  Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137

A.  Objectives of SAS No. 140

B.  Introduction

C.  Amendments made by SAS No. 140

IX. SAS No. 141:  Amendment to the Effective Dates of SAS Nos. 134–140

A.  Objectives of SAS No. 141

B.  Background

C.   Changes made by SAS No. 141

Review Questions

 

Glossary
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