Dates and location
Hours
Dates and location
Hours
Description
This course provides an overview of the impact of SAS No. 149 on group audits, with a focus on the updated requirements in AU-C 600. Participants will gain an understanding of new terminology, as well as the roles and responsibilities of the group auditor, referred-to auditors, and component auditors when performing group audits. The course also examines key procedural requirements and considerations for planning and executing group audit engagements under the updated standard. By the end of the course, learners will be able to apply the revised guidance effectively and understand the implications of SAS 149 on audit practice.
Topics Include:
- Background and Definitions for SAS 149
- Referred-To Auditor Requirements
- Component Auditor Requirements
- Effective Date
Key Takeaways
After completing this course, the learner should be able to:
- Recall requirements of AU-C 600 after implementation of SAS 149.
- Understand SAS 149's impact on group audits.
Who Will Benefit
This course is ideal for auditors and accounting professionals involved in planning or performing group audits. It benefits them by providing a clear understanding of the updated AU-C 600 requirements under SAS 149, helping ensure proper coordination, compliance, and effectiveness in multi-entity audit engagements.
Disclaimer
Most of CPA Ontario's 450+ on-demand courses are compatible with the mobile app. Unfortunately, this on demand course is not compatible. For the best learning experience, we suggest you use your computer.
How to Access the Course
To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Becker has been the partner accountants trust with their professional education for more than 60 years. Our team of expert instructors draws on decades of real-world experience to deliver comprehensive coursework that translate concepts into real-life examples. Becker has prepared people from more than 2,900 accounting firms, alliances, corporations, government agencies and universities.