Audit Update (2026)

New auditing standards. Evolving regulatory expectations. Recurring inspection deficiencies. There's never a dull moment in the auditing profession! And with regulators continuing to scrutinize audit quality, staying current with the latest developments is more important than ever.

Our Audit Update (2026) online CPE course (2.0 CPE credits) covers recent changes to U.S. Generally Accepted Auditing Standards (U.S. GAAS) issued by the AICPA’s Auditing Standards Board (ASB) and the auditing standards issued by the Public Company Accounting Oversight Board (PCAOB), along with regulatory developments and hot topics affecting the audit profession. But we don't stop at what has changed. We'll also explore common audit deficiencies identified during inspections, lessons from recent enforcement actions, and practical considerations for improving audit quality.

Topics covered in this Audit Update course include:

• Quality Control: Implementation of PCAOB QC 1000 and related regulatory developments
• Engagement Deficiencies: Responding to deficiencies identified after the report date under PCAOB AS 2901
• Group Audits: Changes to auditing requirements under SAS 149
• External Confirmations: Updated guidance under SAS 150
• Audit Inspections: Recent inspection trends and common audit deficiencies
• Audit Evidence: Gathering sufficient appropriate audit evidence in an increasingly technology-enabled environment

Whether you're an audit partner, manager, senior, or staff auditor, this self-study auditing CPE course provides an efficient way to stay informed about changes affecting audit engagements. From new standards to real-world inspection findings, you'll gain insights into areas requiring greater attention and professional skepticism.

At GAAP Dynamics, we know that reading auditing standards isn't everyone's idea of a good time! That's why our training emphasizes practical examples, thought-provoking questions, and lessons that auditors can apply on their engagements.

Stay informed. Strengthen audit quality. Earn 2.0 CPE credits. Because knowing the standards is only half the battle!

By the end of this course, you should be able to:

• Recall recently issued guidance from the PCAOB and AICPA and its impact on audits of financial statements 
• Identify the most frequently noted in inspections and peer reviews