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Auditing Standards Update: Preparing for the Changes Ahead

AUDITING STANDARDS UPDATE: PREPARING FOR THE CHANGES AHEAD

Cost Free
CPE Credits 1.0 hour
Subject Area Auditing
Course Level Basic
Instructional Method Group Internet Based
Prerequisites None
Advanced Preparation None
Course Description

Auditing standards have some significant changes coming for both public company and private company audits. There is a new auditor's report for private company audits and a new auditing standard for audits specific to employee benefit plans. For PCAOB, on the horizon are new requirements for auditing estimates and use of the work of specialists. Many auditors, and by extension, many of those in industry, will likely have to prepare for these changes. This session, which is geared for not only auditors, but those in industry as well, will give an overview of the changes and the background of the changes to help drive an understanding of what is ahead.

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Steven Morrison

CohnReznick
Partner, National Assurance
steven.morrison@cohnreznick.com
(646) 601-7740

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Steven Morrison, CPA, serves in National Assurance at CohnReznick, bringing experience as an engagement partner, quality control reviewer, and as a standard setter in a variety of industries, including automotive dealerships, employee benefit plans, freight forwarding/mail courier, retail, and wholesale/distribution. His experience encompasses effectively addressing unique accounting and audit issues of entities in the United States, Asia, Europe, Oceania, and the Americas. Steven addresses specific issues for companies in a variety of other industries and has extensive experience in effectively communicating simple and complex technical matters to all levels of personnel. His current responsibilities also include advising engagement teams on accounting and auditing matters.
 
From 2015 to 2018, he served on the American Institute of Certified Public Accountants’ (AICPA) Auditing Standards Board (ASB), a senior committee that promulgates U.S. Generally Accepted Auditing Standards. As a part of his responsibilities on the board, he served as the final chair of the going concern taskforce, which updated the going concern standard with SAS 132. He also served on the audit evidence taskforce, which is considering updates to AU-C 500, Audit Evidence, and other standards for issues such as blockchain and artificial intelligence.

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CPAacademy.org (Sponsor Id#: 111889) 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: www.nasbaregistry.org.

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About Our Presenter

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From their origins in 1919, an innovative and client-centric culture has flourished at CohnReznick. They believe that this mindset defines them in many ways. First, they have an affinity for their clients — they understand your drive. Second, they recognize leadership — talent shapes the direction of the Firm. And third, they view their success as a call to action — a means to improve communities, promote beneficial legislative policies, and progress the high standards of the accounting profession.