This program provides a 2020 update of the issues at the forefront of industry to assist the auditor in assessing risk. It also includes updates to FASB guidance through March 2020, complete with disclosure examples. This course also includes Yellow Book and other new developments in compliance auditing. The U.S. GAAP refresher portion of the program includes coverage of some significantly enhanced sections in the AICPA's nonprofit audit guide and nonprofit Technical Practice Aids.