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2015 Mid-Atlantic Region Meeting

Workshops

Workshop 1: Assessing Fraud Risk from an Auditor’s Perspective

Presenters: Danielle Lombardi, Villanova University
Ronald Lombardi,The College of New Jersey
Date: April 23, 2015
Time: 9:00 a.m. - 10:30 a.m.
Field of Study: Accounting
Credit Hours: 1.5
Program Level: Intermediate
Method of Delivery: Group-Live
Intended Audience: Accounting researchers who are interested in fraud risk assessments, judgment biases, and decision aids. Accounting educators who want to incorporate making appropriate fraud risk assessments into the classroom. Accounting practitioners who want understand judgment biases of less experienced auditors and methods to mitigate it in order to develop appropriate fraud risk assessments.
Learning Objectives: 

1. Apply SAS 99 and assess fraud risk
2. Understand judgment biases leading to inappropriate fraud risk assessments
3. Learn methods to mitigate these biases and incorporate in training and field work

Prerequisites: Basic knowledge of auditing and fraud risk 
Advanced Preparation Required: None


Workshop 2: Introduction to XBRL and The Audit Data Standards

Presenter: Skip White - University of Delaware 
Date: April 23, 2015
Time: 10:45 a.m. - 12:15 p.m.
Field of Study: Computers and Accounting
Credit Hours: 1.5
Program Level: Basic
Method of Delivery: Group-Live

Intended Audience: Accounting educators

Learning Objectives: 

To introduce participants to XBRL
To introduce participants to the AICPA Audit Data Standards

Prerequisites: None

Advanced Preparation Required: None. Laptop is not required but bring it if you have it available.


Workshop 3: FASB Update for Selected Broad Based FASB Topics

Presenters: John M. Fleming, SmartPros, LTD
Date: April 23, 2015
Time: 1:45 p.m. - 3:15 p.m.
Field of Study: Accounting
Credit Hours: 1.5
Program Level: Intermediate
Method of Delivery: Group-Live

Intended Audience: 
.
Accounting educators and others who want to be updated on the latest developments in FASB’s activities and plans

Learning Objectives:

Upon successful completion of this program, participants should be able to: 
1. Describe the new guidance on discontinued operations -  ASU 2014-08 
2. Describe the new guidance on GAAP alternatives for private companies
3. Describe the new guidance on going concern -  ASU 2014-15
4. Describe the new revenue guidance in ASU 2014-09
Prerequisites: Working knowledge of financial accounting

Advanced Preparation Required: None


Workshop 4: Back to School with COSO: Exploring the Seventeen Principles of COSO 2013

Presenter: Maureen P. Breen, Drexel University
Date: April 23, 2015
Time: 3:30 p.m. - 5:00 p.m.
Field of Study: Accounting
Credit Hours: 1.5
Program Level: Update
Method of Delivery: Group-Live

Intended Audience: Accounting educators who want to understand the 17 new principles in COSO 2013 for classroom applications

Learning Objectives:

1. Know the 17 new principles
2. Understand how the profession is expecting the new COSO to affect Boards and Audit Committees
3. Bring the 17 new principles into intermediate accounting and auditing classrooms

Prerequisites: Familiarity with the COSO framework

Advanced Preparation Required: None

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