Independence in Plain English - Other Standards and Regulations

An overview of independence rules applicable to audits and other attestation services provided to certain employee benefit plans,  financial institutions, insurance companies, federally funded entities, and entities subject to international independence standards.

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Self-Study Courses take approx. 50 minutes to complete and are worth 1.0 credit

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NANO Learning

DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-21 Other Standards & Regulations

Provides an overview of independence rules applicable to audits and other attestation services provided to certain employee benefit plans, financial institutions, insurance companies, federally funded entities and entities subject to international independence standards.

OBJECTIVES
After completing this course, you will be able to identify the independence requirements for performing audits of certain employee benefit plans, financial institutions, and insurance companies.
Target AUDIENCE
Professionals who need to understand the application of other regulators' and standard-setters' independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCED PREPARATION

None

$5.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-22 GAO Independence: Overview

Provides an overview of independence rules applicable to audits and other attestation services provided to federally funded entities subject to Government Auditing Standards.

OBJECTIVES
After completing this course, you will be able to recognize the key elements, concepts and terms used in the independence standards issued by the Government Accountability Office (GAO).
Target AUDIENCE
Professionals who need to understand the application of the GAO independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCED PREPARATION

None

$5.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-23 GAO Independence: Nonaudit Services

Provides an overview of independence rules applicable to nonaudit services provided to attest clients under Government Auditing Standards.

OBJECTIVES
After completing this course, you will be able to recall the primary requirements for performing nonaudit services for attest clients that are subject to independence standards issued by the Government Accountability Office (GAO).
Target AUDIENCE
Professionals who need to understand the application of the GAO independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

IND-22 GAO Independence: Overview

ADVANCED PREPARATION

None

$5.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-24 International Independence: Fundamentals

Provides an overview of the fundamental elements underlying the international independence standards issued by the International Ethics Standards Board for Accountants (IESBA).

OBJECTIVES
After completing this course, you will be able to identify the structure, key elements and terms used in the International Independence Standards issued by the International Ethics Standards Board for Accountants (IESBA).
Target AUDIENCE
Professionals who need to understand the application of the international independence standards to audit and other assurance engagements.
COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCED PREPARATION

None

$5.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-25 International Independence: Overview

Provides an overview of the fundamental elements underlying the international independence standards related to financial interests, loans, employment relationships, and nonassurance services.

OBJECTIVES
After completing this course, you will be able to identify the international independence provisions for financial interests, loans, employment relationships, and non-assurance services issued by the International Ethics Standards Board for Accountants (IESBA).
Target AUDIENCE
Professionals who need to understand the application of the international independence standards to audit and other assurance engagements.
COURSE LEVEL

Basic

PREREQUISITES

IND-24 International Independence: Fundamentals

ADVANCED PREPARATION

None

$5.00

REGISTER

QAS Self Study

DELIVERY METHOD
QAS Self-Study
CREDITS
1

IPE-05 Independence in Plain English: Other Standards & Regulations

Provides an overview of independence rules applicable to audits and other attestation services provided to certain employee benefit plans, financial institutions, insurance companies, federally funded entities and entities subject to international independence standards.

OBJECTIVES
After completing this course, you will be able to (i) identify the independence requirements for audits of employee benefit plans, certain financial institutions and insurance companies; (ii) recognize the key elements, concepts and terms used in the independence standards issued by the Government Accountability Office (GAO); (iii) recall the primary requirements for performing nonaudit services for attest clients that are subject to independence standards issued by the Government Accountability Office (GAO); (iv) identify the structure, key elements and terms used in the International Independence Standards issued by the International Ethics Standards Board for Accountants (IESBA); and (v) identify the international independence provisions for financial interests, loans, employment relationships and nonassurance services issued by the IESBA.
Target AUDIENCE
Professionals who need to understand the application of other regulators' and standard-setters' independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCED PREPARATION

None

$20.00

REGISTER

Bundles

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