Concurrent Session Onsite and Online
NAA2312. Group Audits - Consolidating your Knowledge
Are you ready for SAS No. 149, _Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)_? This session will address the recently approved group audits standard, including significant changes as well as key definitions and concepts, and how the new standard may impact future audit engagements.
- Recall the most significant changes related to planning and performing a group audit introduced by SAS No. 149
- Identify key definitions and concepts related to group audits, components, component auditors, and referred-to auditors
- Recognize the differing responsibilities related to the use of component auditors and referred-to auditors
NASBA Field of Study
For individuals at all organizational levels