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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270218T083000
DTEND;TZID=America/Detroit:20270218T115000
DTSTAMP:20260617T155334
CREATED:20260515T005710Z
LAST-MODIFIED:20260529T041412Z
UID:10005650-1802939400-1802951400@sc.cpa
SUMMARY:(LIAA57/27) Effective and Efficient SSARSs Engagements
DESCRIPTION:Event Description\nPractitioners who provide non-audit services must strike the right balance between complying with relevant professional and regulatory standards while mitigating litigation and other practice management risks. This course contains many best practices for managing the accounting\, reporting\, and performance issues associated with the attest services of compilations and reviews where reports are issued\, as well as the SSARS preparation of financial statements nonattest service. \nObjectives\n\nDescribe practice management risks associated with SSARS services. \nProperly apply relevant professional standards with regulations for SSARS services. \nAvoid peer review and litigation risks in SSARS services. \nBe familiar with the numerous illustrations and examples of practical guidance to implement important key learning points.
URL:https://sc.cpa/event/liaa57-27-effective-and-efficient-ssarss-engagements/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270303T083000
DTEND;TZID=America/Detroit:20270303T101000
DTSTAMP:20260617T155334
CREATED:20260515T011614Z
LAST-MODIFIED:20260529T041625Z
UID:10005847-1804062600-1804068600@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:20260617T155334
CREATED:20260515T005908Z
LAST-MODIFIED:20260529T041215Z
UID:10005667-1804069200-1804075200@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:20260617T155334
CREATED:20260515T010913Z
LAST-MODIFIED:20260529T041019Z
UID:10005775-1804078800-1804084800@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:20260617T155334
CREATED:20260515T010211Z
LAST-MODIFIED:20260529T041631Z
UID:10005709-1804674000-1804680000@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:20260617T155334
CREATED:20260515T011627Z
LAST-MODIFIED:20260529T041224Z
UID:10005867-1805185800-1805191800@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:20260617T155334
CREATED:20260515T010717Z
LAST-MODIFIED:20260529T041414Z
UID:10005752-1805192400-1805198400@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:20260617T155334
CREATED:20260515T010313Z
LAST-MODIFIED:20260528T041320Z
UID:10005714-1805279400-1805291400@sc.cpa
SUMMARY:(LIAA58/27) 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/liaa58-27-common-deficiencies-in-ssars-engagements/
CATEGORIES:Livestream
ORGANIZER;CN="Jaclyn M. Veno%2C CPA":MAILTO:jaclynveno@gmail.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270406T083000
DTEND;TZID=America/Detroit:20270406T115000
DTSTAMP:20260617T155334
CREATED:20260515T011317Z
LAST-MODIFIED:20260529T041629Z
UID:10005834-1807000200-1807012200@sc.cpa
SUMMARY:(LIAA59/27) Audit & Attest Quality Matters that Should be on Your Radar – Avoiding Common Deficiencies in SAS\, SSARS and SSAE Engagements Part 1
DESCRIPTION:Event Description\nQuality management is important. Every CPA firm that provides audit and other attest services must undergo a third-party quality control review. This session will provide you with the tips on how to avoid common quality control deficiencies in all services that are subject to peer review. \nObjectives\n\nDescribe the potential impact of risks faced by public accountants when performing audit and other attest services. \nExplain the results of the findings and recommendations made by the Center for Audit Quality and PCAOB as an outcome from quality control reviews. \nRecall common peer review deficiencies in all types of attest engagements. \nApply best practices for ensuring professional\, technical\, regulatory and ethical standards for various audit and other attest services.
URL:https://sc.cpa/event/liaa59-27-audit-attest-quality-matters-that-should-be-on-your-radar-avoiding-common-deficiencies-in-sas-ssars-and-ssae-engagements-part-1/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270406T130000
DTEND;TZID=America/Detroit:20270406T162000
DTSTAMP:20260617T155334
CREATED:20260515T011119Z
LAST-MODIFIED:20260529T041014Z
UID:10005810-1807016400-1807028400@sc.cpa
SUMMARY:(LIAA60/27) Audit & Attest Quality Matters that Should be on Your Radar – Avoiding Common Deficiencies in SAS\, SSARS and SSAE Engagements Part 2
DESCRIPTION:Event Description\nQuality management is important. Every CPA firm that provides audit and other attest services must undergo a third-party quality control review. This session will provide you with the tips on how to avoid common quality control deficiencies in all services that are subject to peer review. \nObjectives\n\nDescribe the potential impact of risks faced by public accountants when performing audit and other attest services. \nExplain the results of the findings and recommendations made by the Center for Audit Quality and PCAOB as an outcome from quality control reviews. \nRecall common peer review deficiencies in all types of attest engagements. \nApply best practices for ensuring professional\, technical\, regulatory and ethical standards for various audit and other attest services.
URL:https://sc.cpa/event/liaa60-27-audit-attest-quality-matters-that-should-be-on-your-radar-avoiding-common-deficiencies-in-sas-ssars-and-ssae-engagements-part-2/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270407T083000
DTEND;TZID=America/Detroit:20270407T101000
DTSTAMP:20260617T155334
CREATED:20260515T005708Z
LAST-MODIFIED:20260529T041514Z
UID:10005646-1807086600-1807092600@sc.cpa
SUMMARY:(LIAA61/27) Best Practices: Conducting Meaningful Walkthroughs
DESCRIPTION:Event Description\nThis course will serve as an introduction to conducting effective walkthroughs to gain an understanding of the client’s transaction processes as well as identifying internal controls within each process. This course will review the procedures\, questions to ask\, and documentation requirements of walkthroughs. It will also include real-world examples of the red flags that may arise while executing a walkthrough. \nObjectives\n\nRecall the purpose of a walkthrough. \nPerform proper procedures while conducting a walkthrough. \nIdentify red flags that may arise while performing walkthrough procedures.
URL:https://sc.cpa/event/liaa61-27-best-practices-conducting-meaningful-walkthroughs/
CATEGORIES:Livestream
ORGANIZER;CN="Jaclyn M. Veno%2C CPA":MAILTO:jaclynveno@gmail.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270408T102000
DTEND;TZID=America/Detroit:20270408T120000
DTSTAMP:20260617T155334
CREATED:20260515T005517Z
LAST-MODIFIED:20260529T041715Z
UID:10005627-1807179600-1807185600@sc.cpa
SUMMARY:(LIAA62/27) Internal Control Fundamentals
DESCRIPTION:Event Description\nAU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity’s internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We’ll also review the limitations of internal controls. Additionally\, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls. \nObjectives\n\nRecognize the five components of COSO. \nRecall the limitations of internal controls.
URL:https://sc.cpa/event/liaa62-27-internal-control-fundamentals/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270408T130000
DTEND;TZID=America/Detroit:20270408T153000
DTSTAMP:20260617T155334
CREATED:20260515T011613Z
LAST-MODIFIED:20260529T041515Z
UID:10005846-1807189200-1807198200@sc.cpa
SUMMARY:(LIAA63/27) Inventory Observation - Cretaceous Conservatory Simulation
DESCRIPTION:Event Description\nStep into the heart of the Cretaceous Conservatory for an unforgettable inventory observation adventure! In this immersive simulation\, you’ll travel to a remote island where the inventory isn’t just counted\, it’s alive. As an auditor responsible for ensuring accuracy in the company’s dinosaur-development operations\, you’ll face wild risks\, navigate complex inventory procedures\, and confront the unexpected.  \nThrough hands-on scenarios\, you’ll learn to identify misstatements\, evaluate unique inventory challenges\, and apply standard observation techniques all while staying one step ahead of potential disaster. Can you survive the wilds of the Cretaceous and emerge as the ultimate inventory explorer\, or will the risks prove too much to handle?  \nObjectives\n\nRecognize potential risks associated with inventory misstatements that an auditor should be aware of during an observation. \nRecall the standard procedures for observing and counting inventory during a physical inventory count. \nIdentify key documentation required before\, during\, and after an inventory observation. \nIdentify sufficient\, appropriate inventory observation selections through identification of individually significant items and sampling methodology. \nRecall potential risks associated with inventory or unique inventory situations. \nIdentify responses to risks and variances identified during an inventory observation.
URL:https://sc.cpa/event/liaa63-27-inventory-observation-cretaceous-conservatory-simulation/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270421T083000
DTEND;TZID=America/Detroit:20270421T101000
DTSTAMP:20260617T155334
CREATED:20260515T005809Z
LAST-MODIFIED:20260529T041313Z
UID:10005653-1808296200-1808302200@sc.cpa
SUMMARY:(LIAA20R2/27) Auditing Bits in BytesTM – Segment 5: Performing Meaningful Substantive Testing - Rebroadcast
DESCRIPTION:Event Description\nThis series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in “real-life” circumstances. Practical understanding of principles and standards can result in a high-quality\, insightful\, and profitable engagement. \nObjectives\n\nDescribe how to perform the substantive audit procedures comprising the detailed audit plan \nExplain common deficiencies in performing and documenting further audit procedures\, including both tests of details and substantive analytic procedures \nApply professional judgment and best practices for an effective and efficient audit
URL:https://sc.cpa/event/liaa20r2-27-auditing-bits-in-bytestm-segment-5-performing-meaningful-substantive-testing-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270421T145000
DTEND;TZID=America/Detroit:20270421T163000
DTSTAMP:20260617T155334
CREATED:20260515T011316Z
LAST-MODIFIED:20260529T041325Z
UID:10005833-1808319000-1808325000@sc.cpa
SUMMARY:(LIAA55R/27) Testing Internal Controls – Exploring Strategies for Verifying Operating Effectiveness - Rebroadcast
DESCRIPTION:Event Description\nProperly designed and effectively operating internal control over financial reporting is critical for preventing\, or detecting and correcting\, material misstatement. This module will describe how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls\, while promoting an effective and efficient financial statement audit. \nObjectives\n\nList generally accepted audit requirements related to testing controls for operating effectiveness. \nExplain how to evaluate the results of a control reliance test for operating effectiveness. \nRecall the use of Service Organization Control (SOC1) Reports on a financial statement audit. \nIdentify the impact of a control reliance strategy on the detailed audit plan.
URL:https://sc.cpa/event/liaa55r-27-testing-internal-controls-exploring-strategies-for-verifying-operating-effectiveness-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270504T083000
DTEND;TZID=America/Detroit:20270504T115000
DTSTAMP:20260617T155334
CREATED:20260515T011220Z
LAST-MODIFIED:20260528T041029Z
UID:10005826-1809419400-1809431400@sc.cpa
SUMMARY:(LIAA64/27) All About Fraud - Examples\, Prevention and Auditing
DESCRIPTION:Event Description\nFraud continues to make headlines\, underscoring the importance of understanding how fraud occurs\, how it can be prevented\, and how auditors are expected to respond. This course begins with an overview of common fraud schemes identified in the 2026 Report to the Nations issued by the Association of Certified Fraud Examiners\, along with key characteristics commonly observed among fraud perpetrators.  \nThe course then explores practical approaches organizations use to prevent and detect fraud\, highlighting controls\, policies\, and cultural factors that can reduce fraud risk. Participants will also review recent fraud cases reported in the news to reinforce how these schemes manifest in real-world settings.  \nThe course concludes with a discussion of the auditor’s responsibilities related to fraud under AU-C 240\, including an overview of proposed changes to the fraud standards and what they may mean for future audit engagements.  \nObjectives\n\nRecognize common fraud schemes identified in the Report to the Nations. \nIdentify common characteristics and risk factors associated with fraud perpetrators. \nIdentify preventive measures organizations use to deter fraud. \nRecall key data points and trends from the 2026 Report to the Nations. \nIdentify the auditor’s responsibilities related to the consideration of fraud under AU-C 240.
URL:https://sc.cpa/event/liaa64-27-all-about-fraud-examples-prevention-and-auditing/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270504T145000
DTEND;TZID=America/Detroit:20270504T163000
DTSTAMP:20260617T155334
CREATED:20260515T011622Z
LAST-MODIFIED:20260529T041623Z
UID:10005863-1809442200-1809448200@sc.cpa
SUMMARY:(LIAA65/27) Introduction to Risk Assessment
DESCRIPTION:Event Description\nEffective risk assessment is foundational to designing an appropriate audit response. This course introduces the audit risk model and provides an overview of the risk assessment procedures performed during engagements.  \nParticipants will review the components of the audit risk model and examine common risk assessment procedures\, including inquiries\, analytical procedures\, and observation and inspection techniques. Emphasis is placed on understanding how risk assessment drives engagement planning and supports the development of appropriate audit responses. Designed for auditors seeking a structured introduction or refresher\, this course builds foundational knowledge necessary for effective engagement planning and execution.  \nObjectives\n\nPerform risk assessment procedures during an engagement. \nRecall parts of the audit risk model.
URL:https://sc.cpa/event/liaa65-27-introduction-to-risk-assessment/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270511T083000
DTEND;TZID=America/Detroit:20270511T101000
DTSTAMP:20260617T155334
CREATED:20260515T005910Z
LAST-MODIFIED:20260529T041517Z
UID:10005671-1810024200-1810030200@sc.cpa
SUMMARY:(LIAA66/27) Advanced Audit Planning Concepts - Ensuring an Effective and Efficient Audit
DESCRIPTION:Event Description\nThe biggest factors that lead to an effective and efficient financial statement audit are the properly identification\, evaluation\, and response to risk of material misstatement. Assessed risk of material misstatement leads to the generation of the nature\, timing and extent of further audit procedures. This module will focus on how to enhance engagement team brainstorming and discussions to leverage knowledge to create a high-quality and profitable audit approach. \nObjectives\n\nExplain engagement planning best practices for a high quality and profitable engagement. \nLink assessed risk of material misstatement to the detailed audit plan. \nDetermine the most appropriate nature\, timing and extent of audit procedures for maximum effectiveness and efficiency.
URL:https://sc.cpa/event/liaa66-27-advanced-audit-planning-concepts-ensuring-an-effective-and-efficient-audit/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270511T102000
DTEND;TZID=America/Detroit:20270511T120000
DTSTAMP:20260617T155334
CREATED:20260515T011126Z
LAST-MODIFIED:20260529T041314Z
UID:10005818-1810030800-1810036800@sc.cpa
SUMMARY:(LIAA67/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits: \nSegment 7: Identifying\, Ev
DESCRIPTION:Event Description\nThis series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in “real-life” circumstances. Practical understanding of principles and standards can result in a high-quality\, insightful\, and profitable engagement. \nObjectives\n\nDescribe how to properly satisfy the requirement to evaluate and communicate internal control matters noted during the course the financial statement audit. \nExplain critical audit matters to communicate with those charged with governance. \nApply considerations in properly categorizing internal control deficiencies as an inconsequential matter\, significant deficiency\, or material weakness.
URL:https://sc.cpa/event/liaa67-27-auditing-bits-in-bytestm-a-practical-break-down-of-real-world-best-practices-applied-in-highly-successful-audits-segment-7-identifying-ev/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270513T083000
DTEND;TZID=America/Detroit:20270513T115000
DTSTAMP:20260617T155334
CREATED:20260515T005914Z
LAST-MODIFIED:20260528T042211Z
UID:10005676-1810197000-1810209000@sc.cpa
SUMMARY:(LIAA71/27) Deep Dive into Common Auditing Deficiencies
DESCRIPTION:Event Description\nAudit deficiencies continue to be a focus area for peer reviewers\, regulators\, and state boards of accountancy. This course examines common deficiencies identified by the AICPA and state boards\, highlighting recurring issues that affect audit quality and compliance.  \nThe course covers frequently cited problem areas\, including risk assessment\, analytical procedures\, audit sampling\, and group audits. Participants will review why these deficiencies occur and explore best practices that can help reduce risk and strengthen audit execution.  \nThis course is designed to help auditors recognize areas of heightened scrutiny and better understand how to address common deficiencies through more effective audit planning and performance.  \nObjectives\n\nIdentify appropriate methods for performing risk assessment and analytical procedures. \nRecall best practices related to audit sampling. \nRecognize recent changes to auditing standards affecting group audits. \nRecall common audit deficiencies identified through peer review and regulatory oversight.
URL:https://sc.cpa/event/liaa71-27-deep-dive-into-common-auditing-deficiencies/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270525T102000
DTEND;TZID=America/Detroit:20270525T120000
DTSTAMP:20260617T155334
CREATED:20260515T005710Z
LAST-MODIFIED:20260529T041126Z
UID:10005649-1811240400-1811246400@sc.cpa
SUMMARY:(LIAA72/27) How to Evaluate Whether You (the Client) Are Getting the Most for Your Audit Dollars
DESCRIPTION:Event Description\nAn audit is an investment in reliable financial reporting and compliance\, and an increased return on those dollars can be achieved by hiring the right auditors. This course will provide key factors for you to consider when evaluating whether you are getting the most quality and insight from your auditors\, to enable them to perform the most value-added audit possible in the given circumstances – while still retaining the trust of a CPA. \nObjectives\n\nDescribe how to identify signs that your auditors may be over- or under-auditing. \nExplain the “soft” skills\, such as communication\, creativity\, critical thinking and more that your auditor should readily exhibit in order to give you the greatest return for your audit dollars. \nApply illustrative examples of value-added business advice and assistance the auditor may apply without impairing independence.
URL:https://sc.cpa/event/liaa72-27-how-to-evaluate-whether-you-the-client-are-getting-the-most-for-your-audit-dollars/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270602T083000
DTEND;TZID=America/Detroit:20270602T101000
DTSTAMP:20260617T155334
CREATED:20260515T011409Z
LAST-MODIFIED:20260529T041416Z
UID:10005841-1811925000-1811931000@sc.cpa
SUMMARY:(LIAA75/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits:\nSegment 8: Reviewing Workpa
DESCRIPTION:Event Description\nThis series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in “real-life” circumstances. Practical understanding of principles and standards can result in a high-quality\, insightful\, and profitable engagement. \nObjectives\n\nDescribe key activities that ensure appropriate quality control procedures were performed on the financial statement audit. \nExplain how to leverage the audit documentation and review process to ensure a quality and profitable engagement. \nApply professional judgment and best practices for an effective and efficient audit.
URL:https://sc.cpa/event/liaa75-27-auditing-bits-in-bytestm-a-practical-break-down-of-real-world-best-practices-applied-in-highly-successful-auditssegment-8-reviewing-workpa/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270608T093000
DTEND;TZID=America/Detroit:20270608T111000
DTSTAMP:20260617T155334
CREATED:20260515T005515Z
LAST-MODIFIED:20260529T041215Z
UID:10005624-1812447000-1812453000@sc.cpa
SUMMARY:(LIAA46R2/27) How to Audit Cash - Rebroadcast
DESCRIPTION:Event Description\nCash is essential to every business\, and is often one of the first accounts audit staff are exposed to. This course will cover the basics of auditing cash\, including the related audit assertions\, risks\, & threats to the cash balance. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through some real-world examples. \nObjectives\n\nRecall the audit assertions applicable to the cash balance. \nRecognize the risks & threats related to the cash balance. \nIdentify substantive auditing procedures that are used to obtain comfort over cash.
URL:https://sc.cpa/event/liaa46r2-27-how-to-audit-cash-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270615T083000
DTEND;TZID=America/Detroit:20270615T101000
DTSTAMP:20260617T155334
CREATED:20260515T005707Z
LAST-MODIFIED:20260529T041320Z
UID:10005644-1813048200-1813054200@sc.cpa
SUMMARY:(LIAA30R2/27) 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/liaa30r2-27-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:20270616T102000
DTEND;TZID=America/Detroit:20270616T120000
DTSTAMP:20260617T155334
CREATED:20260515T011016Z
LAST-MODIFIED:20260527T205018Z
UID:10005790-1813141200-1813147200@sc.cpa
SUMMARY:(LIAA82/27) Power Skills: Your Guide to Professionalism and Client Interactions
DESCRIPTION:Event Description\nClient interactions and professionalism are at the core of what we do as accountants. However\, communication with clients is not always as straightforward as it may seem. Sometimes there will be difficult conversations and disagreements that can be tough to navigate. During this course\, we will discuss best practices when communicating with the client\, and also walk through complicated scenarios to practice what we learn. \nObjectives\n\nRecall best practices in professionalism during oral and written communication with clients
URL:https://sc.cpa/event/liaa82-27-power-skills-your-guide-to-professionalism-and-client-interactions/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270616T102000
DTEND;TZID=America/Detroit:20270616T120000
DTSTAMP:20260617T155334
CREATED:20260527T211621Z
LAST-MODIFIED:20260610T045711Z
UID:10005880-1813141200-1813147200@sc.cpa
SUMMARY:(LIOT12R/27) Power Skills: Your Guide to Professionalism and Client Interactions - Rebroadcast
DESCRIPTION:Event Description\nClient interactions and professionalism are at the core of what we do as accountants. However\, communication with clients is not always as straightforward as it may seem. Sometimes there will be difficult conversations and disagreements that can be tough to navigate. During this course\, we will discuss best practices when communicating with the client\, and also walk through complicated scenarios to practice what we learn. \nObjectives\n\nRecall best practices in professionalism during oral and written communication with clients
URL:https://sc.cpa/event/liot12r-27-power-skills-your-guide-to-professionalism-and-client-interactions/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260617T155334
CREATED:20260612T221028Z
LAST-MODIFIED:20260613T043510Z
UID:10005886-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA115/27) Surgent's Effective Techniques for Auditing Contingencies and Going Concern
DESCRIPTION:Event Description\nIn these rapidly changing times\, an entity may experience significant uncertainties.  This is especially true at this time due to issues entities have experienced as a result of the pandemic declared in March 2020 which are still ongoing for many.  New accounting principles issued by the FASB are requiring more estimates which could give rise to significant uncertainties. A primary focus right now for management is the requirement to evaluate entity’s ability to remain a going concern. In addition\, new audit standards\, effective for calendar year end 2021 audits.   This module provides tips and techniques for obtaining the audit evidence needed to support conclusions on contingencies and going concern. These issues require disclosure and may result in accruals.  (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants responsible for auditing contingencies and going concern uncertainties \nObjectives\n\nDescribe accounting and auditing requirements for commitments and contingencies\n Discuss litigation\, claims and assessment special considerations\n Prepare disclosures for common uncertainties contingencies\n Explain the auditor’s responsibility for evaluating the appropriateness of going concern accounting and disclosure\n\nMajor Subjects\nOverview of uncertainties\, contingencies\, litigation\, claims and assessments and related disclosures    Auditing managements assumptions in making the going concern evaluation    Evaluating substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time as defined in professional standards. \nInstructions\nNone
URL:https://sc.cpa/event/ssaa115-27-surgents-effective-techniques-for-auditing-contingencies-and-going-concern/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260617T155334
CREATED:20260612T221038Z
LAST-MODIFIED:20260613T043540Z
UID:10005899-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA271/27) Surgent's Accounting\, Audit\, and Attest Update for Practitioners with Small-Business Clients
DESCRIPTION:Event Description\nSpecifically tailored for practitioners who not only perform audits but also provide other attest and non-attest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, auditing\, and SSARS standards\, including SAS 145 and the quality management standards\, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance. Following the release of the FASB’s final PIR report for ASC 606\, Revenue\, in December of 2024\, we do a deep dive into the complex revenue recognition standard and findings of the PIR report\, review common special purpose frameworks\, and discuss the new quality management standards for audits and SSARS engagements. This course will get you up to speed on the things that are most important to your small and medium-sized clients. \nDesigned For\nPractitioners at all levels who provide nonaudit and nonattest services to small and medium-sized businesses desiring to remain up to date on recent pronouncements and other standard-setter activities and professional guidance \nObjectives\n\nKeep abreast of current private company standard-setting activities of the PCC\n Review recently issued accounting and non-audit attestation pronouncements and hot topics\n Understand the key findings in the FASB’s PIR report on ASC 606 and the major provisions within the standard\n Understand new guidance applicable to auditing\, SSARS\, and attest engagements\n Be aware of other important guidance affecting small and medium-sized business practitioners\n\nMajor Subjects\nPrivate company standard-setting activities    Small and medium-sized business-related ASUs    Post-Implementation Review (PIR) report for ASC 606    FASB ASC 606\, revenue from contracts with customers    Special purpose frameworks – cash\, modified cash\, and tax basis    Common small and medium-sized business financial statement errors and deficiencies    New and upcoming SSARS\, SAS\, and SSAE standards    SAS 145    AICPA Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) \nInstructions\nNone
URL:https://sc.cpa/event/ssaa271-27-surgents-accounting-audit-and-attest-update-for-practitioners-with-small-business-clients/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260617T155334
CREATED:20260612T221308Z
LAST-MODIFIED:20260613T042615Z
UID:10005920-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA128/27) Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence
DESCRIPTION:Event Description\nDuring a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control)\, performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit\, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants new to the profession or new to auditing \nObjectives\n\nDescribe the characteristics of audit evidence\n Discuss the sources of evidence\n Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls\n Evaluate the sufficiency and appropriateness of evidence obtained during the audit\n\nMajor Subjects\nSAS 142\, Audit Evidence (recently issued)    Relevance and reliability of audit evidence    Sources of evidence    Audit procedures    Evaluation of tests of controls    Evaluation of sufficiency and appropriateness of evidence \nInstructions\nNone
URL:https://sc.cpa/event/ssaa128-27-surgents-evaluating-sufficiency-and-appropriateness-of-audit-evidence/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260617T155334
CREATED:20260612T221309Z
LAST-MODIFIED:20260613T042618Z
UID:10005923-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA100/27) Surgent's Introduction to the Audit Process and Risk Assessment
DESCRIPTION:Event Description\nFinancial statement auditors are engaged to provide reasonable assurance that financial statements are not materially misstated\, whether due to fraud or error. Professional standards require auditors to obtain sufficient and appropriate evidence to support that opinion. It is critical for effective and efficient auditors to have a clear understanding of all the important elements and concepts related to a financial statement audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to auditing \nObjectives\n\nIdentify key elements of the audit process\n Communicate the importance of professional skepticism and professional judgment\n Identify and perform basic risk assessment procedures\n Identify the linkage between the risk assessment procedures\, team meeting\, risk assessment summary\, audit plan and further audit procedures\n Discuss the documentation requirements of AU-C 230 and AU-C 315\n\nMajor Subjects\nHistory of the financial statement audit    Objective of a financial statement audit    Audit Process and Linkage    Management and the Auditor’s Responsibilities    Evaluating Audit Risk    Risk Assessment Process    Risk Assessment Procedures     Documentation \nInstructions\nNone
URL:https://sc.cpa/event/ssaa100-27-surgents-introduction-to-the-audit-process-and-risk-assessment/
CATEGORIES:Self-Study Video
END:VEVENT
END:VCALENDAR