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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270303T083000
DTEND;TZID=America/Detroit:20270303T101000
DTSTAMP:20260807T045815Z
CREATED:20260807T045815Z
LAST-MODIFIED:20260807T045815Z
UID:10007335-1804062600-1804068600@sc.cpa
SUMMARY:(LIAA30R/27) Accounting Estimates\, Including Fair Value - Evaluating the Property of Areas With Uncertainity - Rebroadcast
DESCRIPTION:Event Description\nAccounting estimates are an approximation of a monetary amount in the absence of a precise means of measurement. The risks of material misstatement for areas of estimation tend to be higher due to the dependence on future events and the intended actions of management. This module will discuss tips and techniques for gathering sufficient appropriate audit evidence to support conclusions related to accounting estimates. \nObjectives\n\nList typical areas of estimation and related audit risks. \nExplain how to link the assessed risk of material misstatement to a detailed audit plan. \nRecall the importance of challenging management’s assumptions when auditing estimates. \nDescribe fair value modeling techniques\, including for non-readily marketable investments. \nDescribe how to properly evaluate the sufficiency and appropriateness of audit evidence and resulting conclusions when there is accounting uncertainty.
URL:https://sc.cpa/event/liaa30r-27-accounting-estimates-including-fair-value-evaluating-the-property-of-areas-with-uncertainity-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270303T102000
DTEND;TZID=America/Detroit:20270303T120000
DTSTAMP:20260807T013625Z
CREATED:20260807T013625Z
LAST-MODIFIED:20260807T013625Z
UID:10006814-1804069200-1804075200@sc.cpa
SUMMARY:(LIAA41R/27) Analytical Procedures – Comprehending Financial Statement Audit Fundamentals - Rebroadcast
DESCRIPTION:Event Description\nProperly designing\, documenting and evaluating results of analytic review procedures is critical for performing an effective and efficient audit engagement. This module will provide the tips and techniques necessary to gather sufficient appropriate audit evidence to support conclusions using analytic procedures common to financial statement audits. \nObjectives\n\nLink preliminary analytic review results to assessed risk of material misstatement. \nPerform final overall analysis of audit results. \nRecall audit standard requirements\, including minimum documentation for substantive analytic procedures. \nDesign typical substantive analytical procedures.\nIdentify quality control deficiencies in substantive analytic procedures.
URL:https://sc.cpa/event/liaa41r-27-analytical-procedures-comprehending-financial-statement-audit-fundamentals-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270303T130000
DTEND;TZID=America/Detroit:20270303T144000
DTSTAMP:20260807T040810Z
CREATED:20260807T040810Z
LAST-MODIFIED:20260807T040810Z
UID:10007207-1804078800-1804084800@sc.cpa
SUMMARY:(LIAA40R/27) Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits - Rebroadcast
DESCRIPTION:Event Description\nSampling is an important method for determining the extent of testing controls\, testing compliance\, and tests of substantive details. It allows the auditor to apply procedures to less than 100% of the population yet extend results to project likely conclusions about the entire population. This module will describe the proper process for both attribute testing and variable sampling in financial statement and compliance audits. \nObjectives\n\nRecall generally accepted audit requirements related to sampling applications. \nDifferentiate attribute testing for tests of controls or compliance from sampling for substantive assurance in tests of details. \nExplain special considerations related to testing in compliance audits performed in accordance with Uniform Guidance. \nIdentify common sampling-related audit deficiencies.
URL:https://sc.cpa/event/liaa40r-27-sampling-avoiding-common-mistakes-on-financial-statement-and-compliance-audits-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270310T102000
DTEND;TZID=America/Detroit:20270310T120000
DTSTAMP:20260807T001514Z
CREATED:20260807T001514Z
LAST-MODIFIED:20260807T001514Z
UID:10006682-1804674000-1804680000@sc.cpa
SUMMARY:(LIAA49R/27) Addressing Common Documentation Deficiencies - Rebroadcast
DESCRIPTION:Event Description\nThe Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the most significant issues facing the profession today. Over half of the engagements reviewed by the AICPA failed to meet the requirements of AU-C 230\, highlighting a critical need for improvement.  \nThis course addresses common misconceptions about audit documentation and provides actionable strategies to overcome these deficiencies. Attendees will learn best practices to ensure compliance with professional standards\, enhance audit quality\, and mitigate risks associated with poor documentation. Whether you are an experienced professional or new to auditing\, this course will help you strengthen your documentation practices and uphold the highest standards of the profession.  \nObjectives\n\nIdentify the minimum documentation requirements from AU-C 230. \nRecall common work paper deficiencies identified by the AICPA.
URL:https://sc.cpa/event/liaa49r-27-addressing-common-documentation-deficiencies-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270316T083000
DTEND;TZID=America/Detroit:20270316T101000
DTSTAMP:20260807T051611Z
CREATED:20260807T051611Z
LAST-MODIFIED:20260807T051611Z
UID:10007361-1805185800-1805191800@sc.cpa
SUMMARY:(LIAA04R/27) Audit Quality Control – Avoiding Peer Review Deficiencies - Rebroadcast
DESCRIPTION:Event Description\nUpper-level reviewers have significant responsibilities for ensuring high-quality audit engagements. Unfortunately\, deficient audits have serious negative consequences for both the CPA firm and the profession as a whole. This module highlights the most important considerations for those at all levels of the engagement team with quality control responsibilities on audit engagements. \nObjectives\n\nRecall common peer review and quality control deficiencies on financial statement audits \nRecognize important quality management standards most directly relevant to audits \nExplain the importance of upper level workpaper reviews\, including an objective engagement quality control review
URL:https://sc.cpa/event/liaa04r-27-audit-quality-control-avoiding-peer-review-deficiencies-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270316T102000
DTEND;TZID=America/Detroit:20270316T120000
DTSTAMP:20260807T004023Z
CREATED:20260807T004022Z
LAST-MODIFIED:20260807T004023Z
UID:10006720-1805192400-1805198400@sc.cpa
SUMMARY:(LIAA48R/27) Fraud Risk – Complying with Minimum Audit Requirements - Rebroadcast
DESCRIPTION:Event Description\nThe financial statement auditor’s overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance as to whether the financial statements are materially misstated due to fraud or error. The difficulty is that there are inherent limitations related to detecting fraud due to deliberate schemes to conceal the intent to deceive\, such as collusion. This module will highlight the audit procedures most effective in identifying\, assessing and responding to fraud risk. \nObjectives\n\nExplain the various types of fraud relevant to a financial statement audit. \nRecall the symptoms of fraud and how to identify risk of material misstatement due to fraud. \nList appropriate responses to identified fraud risk. \nRecognize the requirements related to fraud and noncompliance in various generally accepted auditing standards.
URL:https://sc.cpa/event/liaa48r-27-fraud-risk-complying-with-minimum-audit-requirements-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270317T103000
DTEND;TZID=America/Detroit:20270317T135000
DTSTAMP:20260807T005626Z
CREATED:20260807T005624Z
LAST-MODIFIED:20260807T005626Z
UID:10006749-1805279400-1805291400@sc.cpa
SUMMARY:(LIAA19R/27) Common Deficiencies in SSARS Engagements - Rebroadcast
DESCRIPTION:Event Description\nPreparation\, compilation\, and review engagements continue to receive heightened attention in peer review. This course examines the most common deficiencies identified in peer reviews of SSARS engagements\, with an emphasis on practical compliance and engagement quality.  \nParticipants will explore frequent problem areas in preparation\, compilation\, and review engagements and discuss why these deficiencies occur. The course focuses on understanding the root causes of noncompliance and highlights practical approaches firms can use to improve consistency\, documentation\, and overall engagement performance.  \nDesigned for practitioners performing SSARS engagements\, this course helps participants strengthen compliance while maintaining an efficient and practical approach to engagement execution.  \nObjectives\n\nIdentify common deficiencies identified in peer reviews of SSARS engagements. \nRecognize methods to improve quality in preparation\, compilation\, and review engagements.
URL:https://sc.cpa/event/liaa19r-27-common-deficiencies-in-ssars-engagements-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Jaclyn M. Veno%2C CPA":MAILTO:jaclynveno@gmail.com
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