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2012 COURSE CATALOG
8 hour courses |
Other presentations |
2012 Fee Schedule
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Description: Professional standards define professional skepticism, but provide little guidance on how it is exercised. This course is designed to address the subject in a practical way to enable practitioners to increase their ability to perform engagements with renewed awareness and enhance their critical thinking skills. Experience/Prerequisites: Minimum to overview level. Who should attend: Partners and managers responsible for planning and supervision of engagements, as well as staff persons conducting those engagements. Recommended CPE credit: 8 hours Acronym: PSKP |
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Lessons from the National Single
Audit Quality Project |
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Description: The National Single Audit Quality Project provided the only statistically selected evidence of the quality of single audits performed by CPAs. It resulted in a series of findings that signal trouble for those who Experience/Prerequisites: Minimum to overview level. Who should attend: Partners and managers responsible for planning and supervision of governmental engagements, as well as staff persons conducting those engagements. Recommended CPE credit: 8 hours Acronym: LNSA |
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Conducting Government Audits under GAAS, GAGAS and the Single Audit |
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Description: A broad overview of the audit of local governments, including the unique nature of government auditing, with emphasis on using risk assessment to achieve efficiency. Topics covered include:
Experience/Prerequisites: Minimum to overview level. Who should attend: Partners and managers responsible for planning and supervision of governmental engagements, as well as staff persons conducting those engagements. Recommended CPE credit: 8 hours Acronym: CGAU |
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NEW FOR 2012! |
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Testing Compliance with Laws
and Regulations |
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Description: AICPA Standards require that auditors obtain reasonable assurance about material misstatements as a result of noncompliance with laws and regulations that have a direct and material effect on the financial statements. This course addresses the GAAS requirements for the typical governmental laws and regulations and focuses on meeting the documentation requirements.
Learning objectives: To enable participants to understand and apply the requirements of Generally Accepted Auditing Standards, including providing adequate documentation of the tests performed. Experience/Prerequisites: Minimum to advanced level of auditing experience. Who should attend: Partners and managers responsible for planning and supervision of engagements, and audit staff members who are responsible for performing compliance tests and related audit documentation. Recommended CPE
credit: 8 hours |
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REVISED FOR 2012! |
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Understanding and Documenting |
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Description: A review of the requirements to obtain and document sufficient understanding of the entity and its environment, including internal controls, with focus on the smaller entity. This session will include:
Learning objectives: To enable participants to understand and apply the requirements of SAS 109, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, meet the applicable documentation requirements and achieve audit efficiency. Includes practice aids. Experience/Prerequisites: Minimum to advanced level of auditing experience. Who should attend: Partners and managers responsible for planning and supervision of engagements, audit staff members who are responsible for documenting the understanding of the entity and its environment including internal controls, and finance officers responsible for establishing and maintaining internal controls. Recommended CPE credit: 8 hours Acronym: EEIC |
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REVISED FOR 2012! |
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Single
Audit Testing and Documentation
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Description: A review of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and the fourteen Single Audit requirements, with suggested audit procedures and sample working paper documentation. This session will include:
Learning objectives: To enable participants to understand and test the requirements applicable to the Single Audit of governments and nonprofit organizations, meet the requirements for documentation and reporting, and achieve audit efficiency. Includes case study and practice aids. Experience/Prerequisites: Minimum to advanced level of auditing experience in performance of Single Audits. Who should attend: Partners and managers responsible for planning and supervision of Single Audit engagements, and audit staff members who are responsible for testing and documentation. Recommended CPE credit: 8 hours Acronym: SATD |
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Reinventing Your Audit Practice* |
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Course Description: Reinventing Your Audit Practice is designed to assist firms who have experienced difficulty in implementing the risk-based approach required by SAS 104-111. It includes detailed coverage of the risk assessment standards and follows the risk based approach from engagement letter to audit plan. Topics covered include:
Experience/Prerequisites: Intermediate to advanced level of auditing experience. Who should attend: Partners and managers responsible for planning and supervision of engagements. Recommended CPE credit: 8 hours Acronym: RYAP |
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REVISED FOR 2012! |
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Description: An overview of the requirements of the revised SAS 103, Audit Documentation, includes a review of every reference to documentation throughout the auditing standards. Topics covered include documentation of:
Also included is a section on being litigation-conscious - keeping potentially damaging information out of the documentation. Includes practice aids. Experience/Prerequisites: Minimum to advanced level of auditing experience. Who should attend: Professional staff with responsibility for performing audits of all entities. Recommended CPE credit: 8 hours Acronym: AUDOC |
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REVISED FOR 2012! |
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Description: Recent audit failures have not been the result of insufficient auditing standards! Why do auditors sometimes fail to pursue the obvious? How do auditors’ belief systems affect audit evidence? What can auditors learn from the scientific method? Becoming a better auditor means learning to make better inquiries, apply professional skepticism and critical thinking to audit evidence obtained, and recognize that anything is possible. The material includes a detailed review of SAS 106, Audit Evidence. Specific topics covered:
Experience/Prerequisites: Minimum to intermediate level of auditing experience. Who should attend: Professional staff with responsibility for performing audit engagements. Recommended CPE credit: 8 hours Acronym: - AUDEV |
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NEW FOR 2012! |
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Description: The U.S. Government Accountability Office has proposed a revision to Government Auditing Standards (the “yellow book”) which will effect substantial changes in who may conduct audits under GAO standards and how those audits will be conducted. Specific topics covered:
Experience/Prerequisites: Minimum to intermediate level of auditing experience. Who should attend: Professional staff with responsibility for performing audit engagements under GAO standards. Recommended CPE credit: 8 hours Acronym: - TRYB |
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REVISED FOR 2012! |
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Description: The Governmental Accounting and Auditing Update is designed to provide its participants with a comprehensive, in-depth review of what’s happening at the GASB, AICPA, GAO and OMB, including GASB Statements and Interpretations, Statements on Auditing Standards, Auditing Interpretations, Audit Guides, Statements of Position, Ethics Interpretations and rulings, exposure drafts and projects in progress, with emphasis on the practical application and impact on practitioners in small to medium sized firms and members in government. Experience/Prerequisites: Minimum to intermediate level of government/auditing experience. Who should attend: Partners and managers responsible for planning and supervision of governmental engagements, audit staff members who need to understand the changes which have occurred to enable them to conduct governmental engagements, and persons in government responsible for accounting, financial statement preparation, and internal audits. Recommended CPE credit: 8 hours Acronym: GAU |
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REVISED FOR 2012! |
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Description: The Accounting and Auditing Update is designed to provide its participants with a comprehensive, in-depth review of what’s happening at the FASB, AICPA, and other professional bodies who may impact accounting and auditing this year, including FASB Statements and Interpretations, Statements on Auditing Standards, Auditing Interpretations, Audit Guides, Statements of Position, exposure drafts and projects in progress, with emphasis on the practical application and impact on practitioners in small to medium sized firms and members in industry. Experience/Prerequisites: Minimum to intermediate level of auditing experience. Who should attend: Partners and managers responsible for planning and supervision of engagements, audit staff members who need to understand the changes which have occurred to enable them to conduct engagements, and persons in industry responsible for accounting, financial statement preparation, and internal audits. Recommended CPE credit: 8 hours Acronym: AAU |
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2012 Not-for-Profit Accounting and
Auditing Update and Reporting Issues |
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Description: The Not-for-Profit Accounting and Auditing Update and Reporting Issues is designed to provide its participants with a comprehensive, in-depth review of what’s happening at the FASB, AICPA, and other professional bodies who may impact accounting and auditing this year, including FASB Statements and Interpretations, Statements on Auditing Standards, Auditing Interpretations, Audit Guides, Statements of Position, exposure drafts and projects in progress, with emphasis on the practical application and impact on practitioners in small to medium sized firms and members employed in the not-for-profit industry. The course specifically addresses nonprofit organizations accounting and reporting problems, and selected topics of particular interest to financial officers of not-for-profit organizations. Experience/Prerequisites: Minimum to intermediate level of experience as an auditor or financial officer of a not-for-profit organization. Who should attend: Not-for-profit organization financial officers, and audit partners and managers responsible for planning and supervision of engagements, audit staff members who need to understand the changes which have occurred to enable them to conduct engagements, and persons in industry responsible for accounting, financial statement preparation, and internal audits. Recommended CPE credit: 8 hours Acronym: NAU |
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REVISED FOR 2012 |
Description:
The course is basic level presentation of the requirements of three
documents of importance to auditors of federal award programs:
Who should attend: Persons responsible for planning, conducting and reviewing single audits performed under OMB standards. Prerequisites: Minimum level of experience in audits of state and local governments and nonprofit organizations. Recommended CPE credit: 8 hours Acronym: OMB8 |
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Accounting and Auditing Training (per 400 minutes of instruction) 1st 15 participants
- $80 per participant (minimum guarantee 15 participants) One master copy of copyrighted materials are provided two weeks in advance for copying at the firm’s expense. Travel and subsistence charges plus honorarium of $1,200 apply in addition to quoted rates. |