内容简介：
The auditing standards are always changing. CCH's Top Auditing Issues for 2012 CPE Course helps CPAs stay abreast of the most significant new standards and important projects. It does so by identifying the events of the past year that have developed into hot issues and reviewing the opportunities and pitfalls presented by the changes. The topics reviewed in this course were selected because of the role they play in understanding the audit landscape in the year ahead. Top Auditing Issues for 2012 will cover:Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with GAAS
Compilation and Review Engagements: SSARS 19
Materiality: SAS 107
Consideration of Fraud in a Financial Statement Audit
Related Parties
Top Auditing Issues for 2012 reassures the accountant/auditor that he or she is not missing out on developing auditing issues--or is not susceptible to being caught unaware by a brewing controversy. It's the top quality auditing review and analysis that every practitioner needs to keep a step ahead.
Practitioners may also earn CPE credit by successfully completing and submitting the Final Exam answer sheets for grading. (An additional fee applies for each answer sheet that is submitted for CPE grading and administration.)
This CPE Course is an e-book that is available on the CCH Testing Center. It is designed specifically as a bonus supplement for selected CCH auditing titles.
NOTE: Because continuing education requirements vary from state to state and among different licensing agencies, practitioners should always check with their licensing boards and governing agencies for specific information on their CPE requirements and to verify the applicability of this Course for meeting their requirements.