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NJCPA IssuesWatch Podcast: A&A Update – 7/22/25 (D4-7395089)

10 Minutes
On demand - Video

On Demand - Video

0.2 CPE Credits in AA

OVERVIEW

Are you ready to step up your fraud detection game?

HIGHLIGHTS

Following three years of research, the AICPA’s Auditing Standards Board has proposed updates to the Statement on Auditing Standards (SAS) regarding auditors’ responsibilities related to fraud. Elements of the proposal are discussed, including:
  • New procedures are required when fraud is identified or suspected
  • Emphasis on professional skepticism throughout the audit
  • Clarification of fraud’s relationship with corruption, bribery, and money laundering
  • Expanded retrospective review of prior-year accounting estimates
  • New requirements for engagement teams’ competence and time allocation

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTORS

Marissa Flood

Marissa Flood
(4.6)

Senior Auditor

CliftonLarsonAllen LLP

Read bio

Brad Muniz

Brad E. Muniz, CPA
(4.7)

Principal

CliftonLarsonAllen LLP

Read bio

PRICING

$5.95 - Member

$10.95 - Nonmember

ADDITIONAL OPTIONS

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COURSE DEVELOPER

ACPEN

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