It is imperative that audit staff understand the fundamentals of expenses & payables. This course will cover the basics of auditing expenses, accrued liabilities, and other payables, including the related audit assertions, risks, & threats to the expenses & payables balances. 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:

• The basics of auditing expenses.
• Accrued liabilities and other payables.
• Relates audit assertions, risks, and threats to the expenses and payables balances.
• Substantive auditing procedures to peform.

Who will benefit:

Accountants who audit expenses and payables.

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.

For many small businesses, the standards issued by the FASB may have little to no effect as they impact topics that do not reflect the type of transactions that these entities most frequently experience. This class will focus on the Accounting Standards Updates (ASUs) that are most likely to impact small businesses with a focus on ASUs initiated by the Private Company Council (PCC). We'll then look at alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs for entities who don't necessarily need to prepare GAAP financial statements but want to use accrual accounting. Finally, we will transition to audit standards that small business auditors will need to implement.

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:

• Accounting Standards Updates (ASUs) that are most likely to impact small businesses.
• ASUs initiated by the Private Company Council (PCC).
• Alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs.
• Audit standards that small business auditors will need to implement.

Who will benefit:

Accountants in public practice or industry

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

Who will benefit:

Anyone with financial statement audit responsibilities

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

This course is designed for accountants in public practice and industry who focus on nonprofit and governmental entities. We will cover the basics needed to understand what makes nonprofit and governmental accounting & auditing unique. The course starts with the key financial reporting differences for governmental and nonprofit entities and then switches focus to review the fundamentals of Yellow Book and Uniform Guidance audits.

This foundational course is perfect for those getting started in the nonprofit and governmental arena and those looking for a refresher.

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

Who will benefit:

Practitioners who are new to governmental or nonprofit accounting or auditing.

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 the SASs.

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 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 recent SASs 

Who will benefit:

Anyone who provides attest services on financial statements

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

New pronouncements from ASB are covered so you can be up to date on ASB activities and understand how to apply the guidance.

Learning Objectives:

'- Identify key responsibilities related to risk assessment in every audit.

- Identify key requirements in recently issued statements on auditing standards and attestation standards.

- Distinguish key elements included in the recently issued Statements on Quality Management Standards (SQMSs) and Statements on Standards for Accounting and Review Services (SSARSs).

Who will benefit:

Who Will Benefit

CPAs

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.

Recent new auditing standards are designed to improve overall audit quality. The course will address the most common misapplied audit concepts in planning and performing effective and efficient financial statement 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:

• Risk Assessment - Properly assessing inherent, control, and detection risk on an engagement, and linking the results to an appropriately tailored detailed audit plan based on risk assessment and client service goals, regardless of entity type.
• Substantive Analytics- Leveraging strong substantive analytic procedures as audit evidence to cut back on tests of details.
• Selecting items to test common misunderstandings related to designing, performing and concluding on tests of details, including sampling.
• Identifying and Evaluating Internal Control Deficiencies - Emphasizing the importance of identifying both design and operating effectiveness deficiencies during the course of the audit, and how to properly categorize deficiencies as inconsequential, significant or material for impact on the audit or required communications with management and those charged with governance.

Who will benefit:

Any financial statement auditor who wishes to learn how to be more effective and efficient on engagements.

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

We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We will then switch to the audit side of the house to examine the impact of the 2024 Compliance Supplement on Single Audits and the changes to the Uniform Guidance. We close with a look at common deficiencies found in Single 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:

• A look at the GASB standards that are effective this year.
• GASB 100, Accounting Changes and Error Corrections.
• GASB 101, Compensated Absences.
• The impact of the 2024 Compliance Supplement on Single Audits.
• Changes to the Uniform Guidance.
• Common deficiencies found in Single Audits.

Who will benefit:

Practitioners and members in industry responsible for accounting and financial reporting for governmental entities.

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

We are bombarded with information continually. So how do we determine what is valid and what isn't? This course points out common pitfalls inherent in data interpretation and gives practical tips to overcome those pitfalls by using real life examples. The course incorporates information from key thought leaders including Adam Grant, Alex Edmans, and Hans Rosling.

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:

• Ways in which data and information can be misleading
• Common pitfalls when encountering data
• How to re-evaluate the data to avoid those pitfalls

Who will benefit:

Anyone who receives and interprets data in any form (statements, evidence, studies, headlines, etc.)

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