Self-Study Course Details
Course Description
Now that auditors have adopted the new auditor reporting suite, it is time to turn our attention to SAS 142, Audit Evidence, which is effective this year. In this course, Melisa Galasso, CPA will review the changes driven by SAS 142 before looking further ahead to SAS 143 through 145 to understand their impact on auditing estimates and risk assessment. These standards will be effective in 2023. She will also provide an update on the changes to examination and review engagements under the SSAEs before closing with the new changes to quality management.
Learning Objectives
- Identify changes to the performance requirements for attestation standards
- Recognize changes to audit and attestation reporting requirements
Prerequisites
- CPAs, accounting/finance professionals impacted by the audit/attestation standards from the AICPA.
Advanced Preparation
None
Author Details
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Melisa Galasso
Melisa F. Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with over 15 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not for profit and governmental accounting.
NASBA Sponsor
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Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
$55.00
CPE
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Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.
Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.
For specific instructions on accessing your CPE, please see our FAQ section on our support page.
- Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.