This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In one handy resource, you'll find applicable requirements and how-to advice. This edition includes updates for the issuance of SAS No. 133, Auditor Involvement with Exempt Offering Documents. Update boxes have been added for SAS No. 134, 137, 138 and 139. You’ll find illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms.

The Blockchain Fundamentals for Accounting and Finance Professionals Certificate (16.0 CPE Credits) teaches you the characteristics of blockchain and cryptoassets; how to identify opportunities and risks for application within your own organization, and much more. Advance your knowledge of Blockchain Be at the forefront of shaping the adoption of blockchain in accounting and finance. Lay the foundation for your future as a strategic business partner within your organization and with your clients. With real-world literacy on blockchain and cryptoassets, you will be empowered to translate the technology into relevant business application and value for you and your organization. Learn the characteristics of blockchain and cryptoassets, identify opportunities and risks, and understand high-level technology concepts underpinning blockchain. Use a cryptocurrency wallet in a hands-on transaction exercise and verify information written to a block, and perform a hands-on hash activity exercise, then verify it. Learn to differentiate between current state and future state. By completing this 16-hour certificate program, you will learn: core concepts of blockchain technology; how to incorporate blockchain application within your organization; how to be a responsible business partner by recognizing blockchain Implications and how its application and uses can benefit many types of organizations; and standout with a digital badge as someone who is committed to your clients new emerging technology needs. The courses in this certificate program include: Blockchain Evolution and Technology Concepts Blockchain: Using and Securing Cryptocurrencies Blockchain: Benefits, Values and Opportunities Risks and Challenges of Blockchain Blockchain Trends Permissioned Ledgers and Other Solutions Transactions and Smart Contracts The Blockchain Landscape Blockchain: Process and Technical Controls WHO WILL BENEFIT CPAs Public accounting leaders Managers and staff CFOs Controllers Finance leaders Management accountants Non-IT finance professionals. LEARNING OBJECTIVES Learn the foundational constructs behind blockchain technology and cryptoassets, structure and functionality. As you consider implementing blockchain into your own organization, recognize not only the benefits and opportunities but also the challenges, as well as regulatory concerns and governance. Practice with applications and use cases by looking into ledgers, transactions and smart contracts. Recognize the current landscape, business applications and financial control considerations associated with blockchain use. Digital Badge: Your Professional Distinction Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement. Credit Info CPE CREDITS: Online: 16.0 (CPE credit info) NASBA FIELD OF STUDY: Information Technology LEVEL: Basic PREREQUISITES: ax Staff with 0-2 years of experience ADVANCE PREPARATION: None DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: BLCF Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact [email protected].

Containing descriptions of all recent auditing, accounting and regulatory developments, this 2018 alert will ensure that accountants have a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, accountants will gain a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect their engagements, including: Recent Economic Trends Recent Legislative and PCAOB Developments Developments in Peer Review Recent Ethics Interpretations This useful resource also contains new accounting and auditing guidance related: Derivatives and Hedging Service Concession Agreements Discontinued Operations Stock Compensation

This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In this handy resource, accountants and auditors will find updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, with illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms Key Features include: Comprehensive and step-by-step guidance on the performance of an audit Numerous alerts that address the current-year developments in a variety of areas Illustrative examples and forms to facilitate hands-on performance of the audit

This alert provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect how auditors conduct audits and other engagements. An entity’s internal management can also use this alert to address areas of audit concern. Updates include: Economic and Industry Developments Legislative and Regulatory Developments Audit and Attestation Issues and Developments Revenue Recognition New Lease Standard Accounting for Financial Instruments Recent AICPA Independence and Developments

An authoritative introduction to the exciting new technologies of digital money Bitcoin and Cryptocurrency Technologies provides a comprehensive introduction to the revolutionary yet often misunderstood new technologies of digital currency. Whether you are a student, software developer, tech entrepreneur, or researcher in computer science, this authoritative and self-contained book tells you everything you need to know about the new global money for the Internet age. How do Bitcoin and its block chain actually work? How secure are your bitcoins? How anonymous are their users? Can cryptocurrencies be regulated? These are some of the many questions this book answers. It begins by tracing the history and development of Bitcoin and cryptocurrencies, and then gives the conceptual and practical foundations you need to engineer secure software that interacts with the Bitcoin network as well as to integrate ideas from Bitcoin into your own projects. Topics include decentralization, mining, the politics of Bitcoin, altcoins and the cryptocurrency ecosystem, the future of Bitcoin, and more. An essential introduction to the new technologies of digital currency Covers the history and mechanics of Bitcoin and the block chain, security, decentralization, anonymity, politics and regulation, altcoins, and much more Features an accompanying website that includes instructional videos for each chapter, homework problems, programming assignments, and lecture slides Also suitable for use with the authors' Coursera online course Electronic solutions manual (available only to professors)