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.

Learning Objectives:

• 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