December 8, 2025


Webcast Replay


2 CPE

Current Audit Environment and ASB Activity

December 8, 2025
Webcast Replay
2 CPE

Current Audit Environment and ASB Activity

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).

Major Topics

  • Updates to auditing and attestation standards
  • Current environment and implication for audit planning
  • Statement on Quality Management Standards (SQMS) No. 1 and SQMS No. 2
  • Statements on Standards for Accounting and Review Services (SSARSs)

CPE Credits Available

2 CPE
2
Auditing

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting and Auditing; Accounting & Auditing

Prerequisites

Accounting professionals with audit experience

Advanced Preparation

None

Intended Audience

Who Will Benefit CPAs

Provider

AICPA

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