Forum on Auditing in the Small Business Environment

Date:
May 19, 2017
Time:
8:30 a.m. - 5:00 p.m.
Speakers:
Panel
Event:
  • Small Business Forum
Location:
JW Marriott LA LIVE 900 West Olympic Blvd. Los Angeles, CA 90015
Los Angeles
Contact:
Public Affairs
(202) 591-4135

Agenda

8:30 a.m. - 8:35 a.m.

Welcome

  • Brian Goodnough, Office of Outreach
8:35 a.m. - 8:50 a.m.

PCAOB Highlights

  • Greg Scates, Office of Outreach
8:50 a.m. - 10 a.m.

Panel: Exercising Professional Skepticism

  • Greg Scates, Moderator
  • Todd Tosti, Inspections
  • R. Davis Taylor, Enforcement
  • Lillian Ceynowa, Standards
10 a.m. - 10:35 a.m.

Case Study No. 1: Auditing Estimates

  • R. Davis Taylor
  • Lillian Ceynowa
10:35 a.m. - 10:50 a.m.

Break
10:50 a.m. - 11:35 p.m.

Introduction to New Standards: ASC 606 and ASC 842

  • Ruth Uejio, Securities and Exchange Commission
11:35 a.m. - 11:50 a.m.

Inspections Overview

  • Todd Tosti
11:50 a.m. - 12:25 p.m.

Case Study No. 2: Revenue

  • Todd Tosti
  • Lillian Ceynowa
12:25 p.m. - 1:40 p.m. Lunch (on your own)
1:40 p.m. - 2:10 p.m.

Standards Update

  • Lillian Ceynowa
2:10 p.m. - 2:45 p.m.

Case Study No. 3: Related Parties

  • R. Davis Taylor
  • Lillian Ceynowa
2:45 p.m. - 3 p.m. Break
3 p.m. - 3:40 p.m.

Enforcement Update

  • R. Davis Taylor
3:40 p.m. - 4:15 p.m.

Case Study No. 4: Substantive Analytical Procedures

  • Todd Tosti
  • Lillian Ceynowa
4:15 p.m. - 5 p.m.

Q&A and Closing Remarks

  • Greg Scates and all speakers