Auditing Standards

Auditing Standards' Boards

Course Overview
This course identifies and describes the primary auditing standard setters that exist in the United States as well as the International Auditing and Assurance Standards Board (IAASB). The course will also identify the primary auditing standards that serve as the basis for auditing standards used for external auditors, internal auditors, government auditors and international auditors.



Learning Objectives:

After completing this course, the course participant should be able to:

  • Identify the key principles related to an audit and the primary sources of auditing standards
  • Differentiate between the key organizations involved in the development of auditing standards
  • Recognize the key topic areas and circumstances within each of the five sources of auditing standards


  • Prerequisites/Advanced Preparation:

    None

    Speaker / Author:

    John M. Fleming, CPA, MBA, is currently the Director, Content Development for SmartPros LTD, a division of Kaplan Professional Education. SmartPros is an international educational and training company specializing in accounting, finance and ethics educational programs. John previously served as President and Director of Accounting and Auditing for LOSCALZO ASSOCIATES, a division of SmartPros for twenty-eight years. John retired as President of Loscalzo Associates on January 1, 2014.

    John’s prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.

    John, a Pennsylvania CPA, served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA) and currently serves as a member of the Institute’s Accounting and Auditing Technical Committee. In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community. John has also served as the 2002/2003 President of the American Accounting Association’s Mid-Atlantic Region.

    John and his wife Marge live in Medford, New Jersey.

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    Price (USD)

    Standard: $24.95

    Details

    Course Code : 99FLE42-tx

    Release Date : 11/03/2017
    Expire Date : 11/03/2021
    Credits :
    CPE 1.00
    QAS 1.00

    Course Level : Basic
    Course Type : QAS Self-Study
    Length : 50min
    Passing Grade : 70%
    Field Of Study : Auditing

    Theme : Auditing Standards
    Format Type : eLearning
    Mobile Compatible

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