Online Zoom - May   

An overview of AU-C 230, Audit Documentation, including every reference to documentation throughout the standards.  This course addresses documentation by phase of the engagement, and a section on litigation-conscious documentation, as well as a documentation checklist and practice aids.

Objectives: To enable participants to understand the standards applicable to audit documentation and apply those standards in performing engagements to minimize documentation time and exposure to litigation risk. 

This course addresses the most common mistake auditors make when auditing government entities, and provides solutions to avoid similar problems in the various areas.

Objectives: To enable participants to understand and avoid mistakes commonly made by auditors of governmental entities.

The Update course is designed to provide participants with a comprehensive, in-depth review of what's happening at the GASB, AICPA and GAO, including GASB Statements and Interpretations, Statements on Auditing Standards, Auditing Interpretations, Statements on Standards for Accounting and Review Services, Ethics Interpretations and exposure drafts, with emphasis on the practical application and impact on practitioners in small to medium sized firms and members in government.

Objectives:  To enable participants to understand and apply recently adopted pronouncements of the GASB, Auditing Standards Board, Professional Ethics Executive Committee, Accounting and Review Services Committee, GAO, OMB and other bodies whose pronouncements affect the preparation and audit of financial statements of state and local governments.