The first section reviews the requirements found in SAS No. 146 related to quality management of an audit engagement. This section identifies the key elements of quality management, the important role and responsibilities of the engagement partner in managing the audit, the importance of quality to all members of the audit engagement team. The section informs the reader of the various changes made to AU-C 210, Terms of Engagement, by SAS No. 147 in connection with fraud and noncompliance with laws and regulations. Topics including clarifying requirements and guidance related to a successor auditor’s inquiries of a predecessor auditor, responsibilities of the predecessor auditor to respond to successor auditor inquiries when authorized by management, and more. The course addresses amendments made to AU-C 935, Compliance Audits, by SAS No. 148, to reflect changes made by recently issued auditing standards SAS No. 142 and 145. Topics include identifying the specific amendments made to AU-C 935 that are part of AU-C 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. The course also identifies amendments to the appendix to AU-C 935 that identifies AU-C sections that are specific excluded from application to compliance audits. Finally, SAS No. 149 addresses special considerations that apply to a group audit, including in circumstances in which component auditors are involved or when the group auditor makes reference to the audit of a referred-to auditor.
SAS Nos. 146-149: Recently Issued Auditing Standards 2026 Mini Course is a comprehensive self-study CPA CPE course designed to help Certified Public Accountants expand their knowledge and stay current with the latest developments in sas nos. 146-149: recently issued auditing standards 2026. This course provides practical insights, real-world applications, and essential guidance that CPAs can immediately apply in their professional roles.
Throughout this course, participants will gain a deeper understanding of key concepts, best practices, and emerging trends related to sas nos. 146-149: recently issued auditing standards 2026. The course is ideal for CPAs working in public accounting, corporate accounting, government, or consulting who want to strengthen their expertise while fulfilling their continuing professional education requirements.
ACCPE’s flexible self-study format allows you to complete the course at your own pace, making it perfect for busy professionals. Upon successful completion of the exam, you will receive your certificate instantly, allowing you to quickly report your credits and remain compliant with state licensing requirements.
Enroll in the SAS Nos. 146-149: Recently Issued Auditing Standards 2026 Mini Course today and take advantage of ACCPE’s affordable, convenient, and high-quality continuing education designed specifically for CPAs.
