The AICPA's Auditing Standards Board has several large projects that will be impacting entities in the near future. We'll take a deep dive into the changes related quality management as well as group audits. We'll also review the IAASB's less complex entities standard. This course will keep auditors up to date on the work of the ASB.
Learning Objectives:
- Identify the potential impact of the SQMS standards on firms
- Recall the core elements of quality management
- Recall the changes to group audits
- Recognize the impact of the major projects of the ASB
- Recall the elements of the IAASB's LCE standard