CPE Workshops

9:00 am - 10:00 am	Workshop 1: AICPA Audit Data Standards The AICPA's Emerging Assurance Technologies Task Force, a subcommittee of the Assurance Services Executive Committee, continues to develop the Audit Data Standards (ADSs). The ADSs are designed to “standardize the format of data fields and files commonly requested for audit and related purposes” (AICPA, 2015). The ADSs are all about understanding data in accounting information systems and requesting and receiving data for audit purposes in a usable format. They bring together several important topics that AIS and auditing educators have addressed since the beginning of the disciplines; including the following: What specific data do you need to accomplish specific audit objectives? How do you communicate your needs to your client? How do you assure that you will receive the data in a usable format? How do you document your request and validate that you received what you requested? What additional questions about the data should you be asking? The objective of this workshop is to introduce AIS educators to the Audit Data Standards, using them to request data, and receiving, validating, and importing the data for analysis. Currently the ADSs consist of the Base standard, upon which all other standards are built, and the General Ledger, Order-to-Cash, and Procure-to-Pay standards; with the Inventory standard in draft form. Using the ADSs, an auditor can request to receive his/her needed data in pipe-delimited text format or in XBRL GL instance document format. AIS educators will also be introduced to the importance of XBRL GL instance documents containing ADS data, their validation, and importing such data into Excel for analysis. Auditing - 1.0 CH Presenter: Clinton "Skip" White, Jr., University of Delaware

10:05 am - 11:05 am	Workshop 2: Ethics: Values & Beliefs, Traditions, and Whistle Blowing The presentation will facilitate a discussion of the various types of ethics (e.g., professional, decisional, etc.) as it relates to behavior, of values as it relates to beliefs, and of beliefs and how they motivate behavior. A hands-on exercise will be conducted to demonstrate the linkage, and a discussion of the intersection of ethics and whistle blowing will also be explored. Behavioral Ethics - 1.0 CH Presenter: Scott Fleming, West Virginia University

11:10 am - 12:15 pm	Workshop 3: New Revenue and Lease Standards This one hour session will provide an overview of ASU 2014-09 as amended, Revenue from Contracts with Customers effective for calendar year 2018 and ASU 2016-02, Leases effective for calendar year 2019. We will also discuss the business implications of each new standard. Presenter: John Fleming, SmartPros