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Auditing Fair Value Measurements and Disclosures: Applying SAS No. 101

Author/Moderator: Teresa D. Thamer, CPA, CFE
Publisher: AICPA
Availability: In Stock
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This course covers the auditing issues surrounding fair value measurements and disclosures by providing hands-on exercises and a comprehensive case study to help you overcome the challenges that confront auditors in attesting to fair value measurements and disclosures. Whether auditing fair value measurements and disclosures resulting from a business combination, auditing goodwill and other intangible assets, or auditing impairment or disposal of assets, this course will provide auditors with the tools necessary to succeed in this complex engagement area.
  • Understand the fair value auditing standards and guidance provided in SAS No. 101
  • Identify the key aspects of auditing fair value measurements and disclosures
  • Evaluate the impact of fair value accounting components on the audit engagement
  • Apply auditing standards and guidance to fair value measurements and disclosures through a series of hands-on exercises and a comprehensive case study
Prerequisite: Basic understanding of fair value accounting principles

In this video, Kevin R. Yeanoplos, CPA/ABV/CFF, ASA, Director of Valuation Services for Brueggeman and Johnson Yeanoplos, P.C. in Tucson, AZ, discusses the auditing of fair value measurements and disclosures with Bruce A. Nunnally, CPA, Director of Auditing for Carr, Riggs & Ingram LLC in Destin, FL; Teresa D. Thamer, CPA, CPE, Associate Professor of Brenau University in Gainesville, GA; and Mark L. Zyla, CPA/ABV, CFA, ASA, Managing Director for Acuitas, Inc. in Atlanta, GA

Note: (145-min. video) The DVD disk contains the video presentation and a viewable copy of the Manual.

The Additional Manual is for group study training only. Unlike other formats, it has no exam answer sheet and cannot be used to earn self-study credit.

 

NASBA Field of Study: Auditing
Level: Intermediate
Recommended CPE Credit: 9
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Product# 753301
Availability: In Stock
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AICPA Member:$149.00
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