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In February 2017, the AICPA Auditing Standards Board issued a new auditing standard regarding the requirements for auditors in regards to the going concern assertion. The standard extends the assessment period and provides additional requirements and application guidance that may require additional procedures and evidence for both auditors and companies to consider. This presentation will go through the requirements on an auditor and provide useful insight, for both auditors and those being audited, into the thought process in regards to going concern.and considerations for both acquirers and acquirees.
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Understand the new going concern standard.
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Understand the new requirements regarding third-party support letter.
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Proactively identify the circumstances where the standard is applicable.
James Hennick (Quandt Berndt)
"Steven Morrison adeptly conveyed a lot of very useful information on the accounting and auditing considerations of going concern standards. It is something that any user of financial statements should be on the lookout for."
Jennifer Kammeyer (Quackenbush Hansen & Cogar PLLC)
"Steven did an excellent job presenting the New Going Concern Standard, would happily attend any other course he presents!"
Susan Collins (Self)
"The presenter did a great job! Moved along quickly but clearly with multiple examples that were very applicable."
Rebecca DeHerrera (City of Littleton)
"Very good information I do Sales Tax audits but helpful for understanding the business aspects."
Don De La Peña (Don's Professional Services, LLC)
"Considering my auditing experience, this course triggers my spotting knowledge techniques"
Janet Phillips (SCSU)
"Presenter was great; used many practical examples which really enhanced the experience."
Marshall Fox (Retired)
"This guy is good. My second time hearing him present.’well prepared and knowledgeable."
Caroline Mazetis (Jackson Hewitt)
"Excellent webinar! Presenter was very knowledgeable on company going concern issues."
Steven Morrison
CohnReznick
Partner, National Assurance
steven.morrison@cohnreznick.com
(646) 601-7740
Steven Morrison is the National Director of Audit at CohnReznick bringing experience as a client service engagement partner, quality control reviewer, and as a standard setter. He has worked with entities in a variety of industries, including automotive dealerships, employee benefit plans, freight forwarding/mail courier, not-for-profit, retail, and wholesale/distribution. His experience encompasses effectively addressing unique accounting and audit issues of entities in the United States, Asia, Europe, Oceania, and the Americas. Steven addresses specific issues for companies in a variety of other industries and has extensive experience in effectively communicating simple and complex technical matters to all levels of personnel. His current responsibilities include firm methodology and consulting on complex accounting, auditing, attestation, and reporting matters.
From 2015 to 2018, he served on the AICPA Auditing Standards Board (ASB), a senior committee that promulgates U.S. Generally Accepted Auditing Standards. Currently, he is a member of the PCAOB’s Standards and Emerging Issues Advisory Group (SEIAG) which advises on existing standards, proposed standards, potential new standards, and on matters other than standards, such as emerging issues, that are of significance to the PCAOB in order to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports.
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