Cash is essential to every business, and is often one of the first accounts audit staff are exposed to. This course will cover the basics of auditing cash, including the related audit assertions, risks, & threats to the cash balance. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through some real-world examples.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Auditing Cash
• Audit assertions, risks, and threats to the cash balance
• Auditing procedures to perform

Who will benefit:

Accountants who may need to audit cash.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Create a robust QM system based upon your firm’s needs (bold)

Statement on Quality Management Standards (SQMS) No. 1, A Firm’s System of Quality Management (ital), changes how quality management is approached, with emphasis on creating processes and policies tailored to your firm’s circumstances. The new risk assessment process is a key component to identifying and evaluating the likelihood and potential impact of various risks to your firm. This webcast will offer a practical approach to risk assessment, and to determining the responses — policies and procedures — to the quality risks facing the firm.

Learning Objectives:

- Recognize the steps to perform A Quality risk assessment.

- Determine A firm’s risk assessment plan.

- Select responses to Quality risks.

- Identify how to monitor results.

Who will benefit:

- CPAs

- peer reviewers

- QM directors

- AICPA members

- Auditors

This is an AICPA hosted webcast. You will launch the course from your OSCPA learning center portal. AICPA will issue and maintain your credits. Please make sure to download your CPE certificate from AICPA webcast portal at the conclusion of the webcast.

This course will serve as an introduction to conducting effective walkthroughs to gain an understanding of the client's transaction processes as well as identifying internal controls within each process. This course will review the procedures, questions to ask, and documentation requirements of walkthroughs. It will also include real-world examples of the red flags that may arise while executing a walkthrough.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Review of audit procedures.
• Documentation requirements.
• Real world examples of red flags that may arise.

Who will benefit:

Auditors looking to conduct meaningful walkthroughs

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course explores actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters from achieving their nefarious acts. Then we will switch gears to an interactive, case-based discussion that asks participants to reach their own conclusions by analyzing facts in concert with the AICPA Code of Professional Conduct and other sources of ethical guidance. This course ultimately provides practical, action-oriented insight that can be implemented by accounting professionals in both public practice and industry.

This event may be a rebroadcast of a live event and the instructor will be available for questions during the event.

The major topics covered in this course include:

• Examination of actual frauds
• Discussion of internal controls that could have prevented frauds
• Contemplation of epiphanies for your own professional scenarios.
• The AICPA Code of Professional Conduct
• Other elements of professional conduct and compliance with professional standards

Who will benefit:

CPAs in public accounting, members in industry, and other business professionals who seek practical insight regarding fraud prevention and ethical behavior.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Properly designed and effectively operating internal control over financial reporting is critical for preventing, or detecting and correcting, material misstatement. This course describes how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls, while promoting an effective and efficient financial statement audit.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this class include:

• Generally accepted audit requirements related to testing controls for operating effectiveness
• Identifying key controls that may prove effective and efficient to test in a control reliance strategy
• Responses when deviations are discovered when evaluating the design or operating effectiveness of internal control
• Leveraging audit evidence available for Service Organization Control (SOC1) Reports
• General computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting

Who will benefit:

Accountants who have responsibility for evaluating the design and operating effectiveness of controls in a financial statement audit

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course investigates actual real-world fraud schemes and discusses what controls could have prevented the fraud from occurring, and what controls could detect and curtail the fraud scheme. The instructor speaks from experience, finding multiple frauds very early in her career leading to a career-long focus on fraud prevention and detection.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Fraud motivators - the fraud triangle, typical profiles of fraud perpetrators
• Revisiting the basics of controls - design vs effectiveness, preventative vs. detective
• Entity-wide controls and how they can assist in fraud deterrence
• Specific fraud types and the controls that could prevent and detect them

Who will benefit:

Anyone interested in preventing and detecting fraud in their organization.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Many public accountants desire to have a quick overview of only the most current changes to professional and ethical requirements. This course will provide an executive summary of the major changes in audit and other attest requirements.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Recent quality improvements to the SASs and SSARs
• Other matters that should be on your radar

Who will benefit:

Accountants at all levels interested in remaining current with professional requirements

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Inventory observations are often a right of passage for audit staff. This course will cover the basics of auditing inventory, including the related audit assertions, risks, & threats to inventory. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through how to conduct a physical inventory observation.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Auditing Inventory.
• Related Audit assertions, risks, and threats to inventory.
• Substantive auditing procedures that staff should perform.

Who will benefit:

Auditors who may need to audit inventory.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course will provide an update of Government Auditing Standards as a result of the GAO's issuance of the 2024 Revision to Government Auditing Standards. The course will focus on the Revisions impact on financial statement audits. The course will also focus on the impact of Quality Management Standards as well as clarify as to when the concept of reporting key audit matters might apply for financial audits.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Key changes made by the 2024 Revision to Government Auditing Standards
• Review when the GAGAS requirements are applicable to a financial statement audit
  
• When reporting on key audit matters may apply in a GAGAS audit
• Clarifications related to the independence requirements in a financial statement audit imposed by the 2024 Yellow Book
• Review the impact of the Quality Management Standards to a financial statement audit conducted under the 2024 Revision to Government Auditing Standards
• Other important matters contained in the 2024 Government Auditing Standards related to financial statement audits

Who will benefit:

Anyone involved in GAGAS (Yellow Book) audits

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Stay informed and prepared with this comprehensive annual update on the latest developments in accounting and auditing. We'll begin with a deep dive into the Accounting Standards Updates (ASUs) effective in 2025, followed by insights from the FAF's 2024 PCC Review and an overview of FASB's Invitation to Comment - Agenda Consultation, which will shape the future of accounting standards. On the auditing side, we'll tackle the essential changes in quality management standards that firms must implement by the end of 2025. The session will also highlight common deficiencies identified by the DOL in EBP (Employee Benefit Plan) engagements and provide a peek at upcoming projects from the Auditing Standards Board (ASB). Join us to gain practical insights and actionable takeaways to navigate these updates with confidence. Finally, we will close the course by exploring the audit technology adoption process to help transform resistance into resilience as the industry embraces new technologies. We will learn how to overcome common barriers to deliver a successful implementation.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Deep dive into the Accounting Standards Updates (ASUs) effective in 2025.
• Insights from the FAF's 2024 PCC Review.
• Overview of FASB's Invitation to Comment - Agenda Consultation.
• The essential changes in quality management standards that firms must implement by the end of 2025.
• Common deficiencies identified by the DOL in EBP (Employee Benefit Plan) engagements and provide a peek at upcoming projects from the Auditing Standards Board (ASB).

Who will benefit:

Accountants and Auditors

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.