CPAR NFP - Auditing Practice

CPAR GOV/NFP - Vol. 2019 - No. 4 - 03 - New Auditing Standards and the 2019 Compliance Supplement

Course Overview
The Auditing Standards Board issued four new standards in 2019: Statements Number 134, 135, 136, and 137. Another major release was the 2019 Compliance Supplement which contained significantly more extensive changes than in recent years. Kaplan Financial Education Instructor Allen Fetterman explains the important aspects of all these new standards and proposals and highlights what you need to know.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize the changes to the independent auditor's report brought about by SAS No. 134,
  • Identify the key changes related to audits of financial statements of employee benefit plans subject to ERISA introduced in SAS No. 136,
  • Recognize the implications of the two proposed SASs on audit evidence and auditing accounting estimates,
  • Identify the changes brought about by the 2019 Compliance Supplement.

Content Partner:

CPAR Government/Not-For-Profit

Prerequisites/Advanced Preparation:

Work experience in government accounting or auditing, or an introductory course in government accounting.

Speaker / Author:

CPAR Government/Not-For-Profit
SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.


Price (USD)

Standard: $69.90


Course Code : CPAR1433-FM

Release Date : 02/27/2020
Expire Date : 02/14/2022
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Auditing - Governmental

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