This course will be an overview of:
- Overview of the Enhancing Audit Quality Initiative.
- Highlights of completed and in-process projects.
- Summarization of Statement on Quality Control Standards and planned updates.
- Recently issued and proposed audit standards intended to improve audit quality.
After completing this course, the learner should be able to:
- Describe key elements of the AICPAs Enhancing Audit Quality Initiative, including what has already been accomplished and what is left to do.
- Explain the fundamental principles of the AICPAs Statement on Quality Control Standards.
- List recent changes or developments intended to improve the quality of financial statement audits, including recently modified audit standards.
There are no reviews yet.