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DTSTART;TZID=America/Detroit:20261020T083000
DTEND;TZID=America/Detroit:20261020T101000
DTSTAMP:20260807T005415Z
CREATED:20260807T005414Z
LAST-MODIFIED:20260807T005415Z
UID:10006744-1792485000-1792491000@sc.cpa
SUMMARY:(LIAA25/27) A Guide to Sampling - Part 1
DESCRIPTION:Event Description\nSampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We’ll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We’ll look at the use of monetary unit sampling and tools that can be leveraged to reduce bias in sampling. \nObjectives\n\nIdentify when a procedure requires sampling \nRecall key elements of a sampling plan \nRecognize proper application of AU-C 530 for tests of details \nPerform MUS sampling
URL:https://sc.cpa/event/liaa25-27-a-guide-to-sampling-part-1/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261020T102000
DTEND;TZID=America/Detroit:20261020T120000
DTSTAMP:20260807T020621Z
CREATED:20260807T020621Z
LAST-MODIFIED:20260807T020621Z
UID:10006879-1792491600-1792497600@sc.cpa
SUMMARY:(LIAA26/27) How to Audit Accounting Estimates
DESCRIPTION:Event Description\nWhen auditing management’s accounting estimates\, increased professional skepticism is necessary as there is always the potential for bias in areas of increased subjectivity & complexity. This course will demonstrate procedures to test the process used by management to develop estimates\, as well as walk through common examples of accounting estimates that are included in the financial statements. It includes the updated requirements in SAS 143. \nObjectives\n\nPerform audit procedures to obtain comfort over the reasonableness of management’s estimates \nRecall circumstances that require accounting estimates
URL:https://sc.cpa/event/liaa26-27-how-to-audit-accounting-estimates/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261020T130000
DTEND;TZID=America/Detroit:20261020T144000
DTSTAMP:20260807T011939Z
CREATED:20260807T011938Z
LAST-MODIFIED:20260807T011939Z
UID:10006784-1792501200-1792507200@sc.cpa
SUMMARY:(LIAA27/27) Introduction to Yellow Book
DESCRIPTION:Event Description\nPerforming engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS)\, commonly referred to as the “Yellow Book\,” involves additional reporting\, ethics\, and performance requirements that go beyond those outlined in AICPA Generally Accepted Auditing Standards (GAAS). This course provides an overview of the guidance found in the Yellow Book and explores its relationship with the AICPA Code of Professional Conduct.  \nParticipants will gain an understanding of the unique CPE requirements for GAGAS engagements and review the Yellow Book standards for financial statement audits\, with a focus on ethical principles and independence. This course is designed to equip professionals with the foundational knowledge needed to navigate the complexities of Yellow Book engagements effectively.  \nObjectives\n\nRecognize the unique auditing requirements in the Yellow Book \nRecognize the independence requirements for Yellow Book engagements \nIdentify the CPE requirements for Yellow Book engagements \nRecall the reporting requirements of Yellow Book
URL:https://sc.cpa/event/liaa27-27-introduction-to-yellow-book/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261020T145000
DTEND;TZID=America/Detroit:20261020T163000
DTSTAMP:20260807T013022Z
CREATED:20260807T013021Z
LAST-MODIFIED:20260807T013022Z
UID:10006803-1792507800-1792513800@sc.cpa
SUMMARY:(LIAA28/27) What's Going on at the FASB (2026/27)
DESCRIPTION:Event Description\nThis course provides an efficient update on recent and upcoming accounting standard-setting activity issued by the Financial Accounting Standards Board (FASB). The course focuses on Accounting Standards Updates (ASUs) effective for December 31\, 2026 year-ends for public companies\, private entities\, and not-for-profit organizations.  \nParticipants will also review issued ASUs with future effective dates\, along with high-level insights into recent exposure drafts. Emphasis is placed on understanding timing\, scope\, and areas of change that may affect financial reporting and implementation planning.  \nDesigned as a practical update for preparers\, auditors\, and financial professionals\, this course helps participants stay current on FASB activity and better anticipate the impact of evolving accounting standards.  \nObjectives\n\nRecall effective dates for recently issued FASB standards. \nRecognize the impact of recently issued ASUs on financial reporting. \nIdentify proposed changes to financial reporting included in recent FASB exposure drafts.
URL:https://sc.cpa/event/liaa28-27-whats-going-on-at-the-fasb-2026-27/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
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