The Auditing and Attestation section prepares candidates to gain knowledge and understanding of the following professional standards: Auditing standards promulgated in the United States of America ( both audits of an “Issuer” and a “nonissuer”, governmental entities, not-for-profit entities and employee benefit plans, standards related to attestation and assurance engagements, and standards for performing accounting and review services.
This section will also provide awareness of : 1) the International Auditing and Assurance Standards Board ( IAASB) and its role in establishing International Standards on Auditing ( ISAs), 2) significant differences between ISAs and US auditing standards, 3) Reporting upon auditing standards of another country.
This section also covers professional responsibilities of CPA including ethics and independence. This includes awareness of International Ethics Standards.
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