Are you comfortable giving presentations and feel good about your performance, or does the experience make you anxious and leave you feeling dissatisfied? In this session, learn how to let your best self shine during interactions with your staff, the auditee, and the governing board. Jim Comer is an accomplished speechwriter and presentations skill coach for executives. Leita Fanta has led over 1500 full-day seminars. Let Jim and Leita help you establish genuine and comfortable professional relationships and avoid mistakes that will detract from your message. *Qualifies for Yellowbook credit 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:

• How to connect with your audience
  
• What to do when the unexpected happens
  
• How to use your natural resources to enhance your message
  
• How to narrow your message for maximum impact
  
• What to avoid in a PowerPoint presentation

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

Fraud Risk - Complying with Minimum Audit Requirements will highlight the audit procedures most effective in identifying, assessing and responding to fraud risk. The financial statement auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance as to whether the financial statements are materially misstated due to fraud or error. The difficulty is that there are inherent limitations related to detecting fraud due to deliberate schemes to conceal the intent to deceive, such as collusion. 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 course include:

• The expectation gap with financial statement users regarding the auditor's responsibilities for preventing and detecting fraud
• Fraud inquiries and engagement team discussion points
• Fraud risk on an audit
• Testing journal entries and other tests for management override
• Required fraud and noncompliance communications by various auditing, including communications required by Government Auditing Standards, PCAOB Audit Standards, and International Standards on Auditing

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

Leverage resources for optimal QM performance (bold)

Managing a firm’s resources to achieve the objectives of a quality management (QM) system involves planning, maintaining, scheduling, and allocating resources in ways that are best for each firm — but the system needs to use and leverage resources effectively.

In this webcast, you’ll gain a better understanding of how firms can design and operate their QM systems to appropriately manage resources — human, technological, intellectual, and financial. Managing resources is not only about the quantity available but also having the correct proportion of each resource to perform quality engagements.

These revised standards strengthen an engagement partner’s responsibilities for quality management at the engagement level and may positively change aspects of corporate culture.

Second in a four-part webcast series (bold)

This is the second webcast in a four-part series on the Auditing Standard Board’s (ASB) new quality management standards. You’ll take a deep dive into the resource component of the ASB’s Statement on Quality Management Standards (SQMS) No. 1, A Firm’s System of Quality Management (ital), and the engagement partner’s responsibility for resources under Statement on Auditing Standards (SAS) No. 146, Quality Management for Engagements Conducted in Accordance with Generally Accepted Auditing Standards (ital).

Attendance in each webcast in this four-part series will earn you one CPE credit. You can participate in one or all based on your interest in the topics. A rebroadcast of this webcast is scheduled for Dec. 8, 2022, at 2pm ET.

Learning Objectives:

· Identify the four kinds of resources needed to maintain quality management systems.

· Recognize who is included and excluded on an engagement team.

· Distinguish between internal and external human resources.

· Recognize service providers and what they offer firms.

· Assess the engagement partner’s responsibility for quality management at the engagement level.

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 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.

Best Practices for Identifying and Evaluating Audit Risk - Linking Risk to the Detailed Audit Plan will emphasize the key concepts and best practices that drive a thoughtful risk-based approach to forming an opinion on the financial statements. Properly identifying, assessing, and responding to risk through a detailed audit plan is critical to an effective and efficient financial statement audit. Note: This course is recommended as a part of a 16-hour audit skills curriculum for experienced staff, while it is also appropriate for anyone who has the need to better understand how to link risk assessments to the detailed audit plan. 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 course include:

• Overview of a risk-based audit process
• How the individual elements of the audit risk formula interrelate
• Emphasis on overall risk, fraud risk, and control risk
• Linking the assessed risk of material misstatement to the detailed audit plan
• Documenting risk assessment conclusions and responses

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

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

Auditing Accounts Receivable - Focusing Procedures for Testing Existence and Valuation will explain tips and best practice techniques for auditing common accounts receivable risks, primarily focusing on existence and valuation. Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with initial recognition, subsequent measurement, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. Note: This course is recommended as a part of a 16-hour audit skills curriculum for experienced staff auditors, while it is also appropriate for anyone who has responsibilities for auditing accounts receivable. 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 course include:

• Typical risks of material misstatement related to accounts receivable
• Practice tailoring the detailed audit plan to the assessed risk of material misstatement
• Overview of more complex issues, such as methods for converting accounts receivable to cash
• External confirmation audit considerations, including evaluating responses for propriety
• Evaluating the valuation of accounts receivable

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

More and more entities need Yellow Book engagements, including a growing number of for-profit entities. In this course, we will review the unique independence requirements in GAGAS. We'll also review the recent changes to quality management in Yellow Book. We'll close with a reminder of common deficiencies found in Yellow Book engagements. 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:

• Yellow Book engagements.
• Independence requirements in GAGAS.
• Quality management in Yellow Book.
• Common deficiencies found in Yellow Book engagements.

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

Recent generally accepted auditing standards were written to improve the quality of risk-based financial statement audits, audit reporting, and required by-product communications. This course will discuss the important clarifications and enhancements intended to improve audit quality to ensure better compliance with requirements contained in SAS Nos. 134-145. 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 class include:

• Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement audits
• Enhanced required by-product communications with management and those charged with governance to promote more reliable financial statements
• Clarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimates
• New definitions and requirements related to identifying and evaluating risks of material misstatement
• Other important matters contained in SAS Nos. 134-145

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

Auditing Liabilities, Including Long-Term Debt - Addressing the Risks of Completeness, Classification, and Disclosure will discuss tips and techniques for auditing accounts payable, accrued expenses, and common long-term financing arrangements and related debt covenants. The completeness and proper classification of liabilities are the typical higher audit risks. The complexity of the debt financing arrangements may create a significant risk requiring more persuasive audit evidence. 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 course include:

• Typical audit procedures related to accounts payable and accrued expenses, including the search for unrecorded liabilities
• Key controls related to liabilities
• Auditing long-term debt, including compliance with covenants
• Determining the proper classification of financing arrangements
• Proper form of noncompliance waiver letters
• Impact of noncompliance on disclosures

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

Boost quality management through improved processes (bold)

With an emphasis on more proactive and continual improvement, the monitoring and enforcement of quality management (QM) systems for audit and accounting practices have changed.

The revised QM standards take a proactive approach to quality management, with an increased emphasis on monitoring, remediation and improvement. Firms are now required to evaluate their system and annually conclude on its effectiveness.

Third in a four-part webcast series (bold)

This is the third webcast in a four-part series on the Auditing Standard Board’s (ASB) new quality management standards. In this webcast, you’ll take a deep dive into the monitoring and remediation component of the ASB’s Statement on Quality Management Standards (SQMS) No. 1, A Firm’s System of Quality Management (ital).

Attendance in each webcast in this four-part series will earn you one CPE credit. You can participate in one or all based on your interest in the topics. A rebroadcast of this webcast is scheduled for Dec. 13, 2022, at 2:
00pm ET.

Learning Objectives:

· Recognize the changes to quality management standards and why they were implemented.

· Identify the changes to monitoring and remediation.

· Analyze how deficiencies are identified and learn how to evaluate their severity.

· Assess the obligation to annually evaluate and conclude on the effectiveness of the QM system.

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 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.