2005 Southeast Regional Meeting Reconnecting Accounting Education and Practice April 21–23, 2005 Charlotte, North Carolina Hosted by The University of North Carolina at Charlotte and Clemson University

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CPE Sessions

Thursday, April 21, 2005
3:00 – 5:00 pm. (Two CPE hours)
Cost: $25

Course Title: Continuous Assurance: A Foundation and Current Topics (Artificial Intelligence/Emerging Technologies Section)
Instructor: Richard B. Dull, Clemson University

This two-hour CPE session will cover a variety of interrelated topics, from the current assurance environment to how continuous assurance fits into that environment. An outline of the session is provided below.

Outline of Proposal for CPE on Continuous Assurance

1. The current assurance environment
   1. Regulatory bodies
   2. Changes in the audit paradigm
2. What is "Continuous Assurance?"
   1. Assurance & Auditing
   2. Timing
   3. Technology
3. New or Extended Service Opportunities
4. History of continuous assurance
   1. Practice
   2. Academic
5. A change in the audit model
   1. Objectives
   2. Timing
   3. Controls
   4. Evidence
   5. Tools
   6. Outcomes
6. Current Issues
   1. Proposed trust services (AICPA)
      1. Continuous Audit Trust Service
      2. DataTrust
      3. Continuous SysTrust
   2. Academic Research
7. Conclusion/Questions

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