AUD-What's really new in 2011?

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    Topic
  • #162594

    Is there any new content in 2011 in auditing as compared to 2010 auditing exams? I have 2010 study material.

    FAR-84 11/10
    BEC-82 2/11
    AUD-84 11/11
    REG- 2/12

Viewing 6 replies - 1 through 6 (of 6 total)
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  • #311973

    Does anybody have any ideas on this?

    FAR-84 11/10
    BEC-82 2/11
    AUD-84 11/11
    REG- 2/12

    #311974

    Yes! As of June 2011, there are new requirements, etc. for Compilations and Reviews. I think there are other changes as well.

    FAR PASSED
    REG PASSED
    BEC PASSED
    AUD RETAKE 2/2012

    #311975
    Anonymous
    Inactive

    https://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/ContentAndSkills/Pages/default.aspx

    Summary of Changes (effective: July 1, 2011):

    AUD

    International Auditing Standards (ISAs)

    Candidates are expected to demonstrate an awareness of: (1) the International Auditing and

    Assurance Standards Board (IAASB) and its role in establishing International Standards on Auditing

    (ISAs), (2) the differences between ISAs and U.S. auditing standards, and (3) the audit requirements under U.S. auditing standards that apply when they perform audit procedures on a U.S. company that supports an audit report based upon the auditing standards of another country, or the ISAs.

    Candidates are also expected to demonstrate an awareness of: (1) the International Ethics Standards

    Board for Accountants (IESBA) and its role in establishing requirements of the International

    Reference: AICPA Codification of Statements on Auditing Standards, AU Appendix B, Analysis of International Standards on Auditing

    #311976
    Anonymous
    Inactive

    More information:

    AUD

    The role of the International Auditing and Assurance Board (IAASB) in establishing International Standards on Auditing (ISAs).

    The differences between ISAs and U.S. Auditing Standards.

    The role of International Ethics Standards Board for Accountants (IESBA) in establishing requirements for the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC).

    An understanding of AICPA Codification of Statements on Auditing Standards, AU Appendix B, Analysis of International Standards on Auditing.

    Challenge: I haven't found any information on The differences between ISAs and U.S. Auditing Standards.

    Created with Compare Ninja

    #311977
    jeff
    Keymaster

    The AUD NINJA has an International Auditing section and US vs. International is spelled out for exam purposes.

    https://www.another71.com/products-page/

    Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

    #311978

    Took auditing 11/28/11.

    **edited for disclosures

    FAR-84 11/10
    BEC-82 2/11
    AUD-84 11/11
    REG- 2/12

Viewing 6 replies - 1 through 6 (of 6 total)
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