Nano Learning: SAS 149
N-107 | On Demand Course | Intermediate | Self-Study
Description
The AICPA has issued SAS 149, Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors), which supersedes extant AU-C 600. The new standard differentiates between a newly created term "referred-to auditors" (not part of the engagement team) and an updated term "component auditors" (part of the engagement team). It also moves towards a principles based approach for deciding the proper audit response. The SAS is effective for audits of group financial statements for periods ending on or after December 15, 2026.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 0.20 | Auditing |
Objectives
Recall the impact of SAS 149 on audit engagements
Prices
- Member (Early Bird)
- $0.00
- Non-Member (Early Bird)
- $0.00
- Member
- $0.00
- Non-Member
- $0.00
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