Forum on Auditing in the Small Business Environment

Date:
Jul. 20, 2017
Time:
8:30 a.m. - 5:00 p.m.
Speakers:
Panel
Event:
  • Small Business Forum
Location:
Grand Hyatt New York 109 East 42nd Street New York, NY 10017
New York
Contact:
Public Affairs
(202) 591-4135

Agenda

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

Welcome 

  • Greg Scates, Director, Office of Outreach
8:35 a.m. - 8:55 a.m.

PCAOB Highlights

  • Steven Harris, Board Member
8:55 a.m. - 10 a.m.

Panel: Exercising Professional Skepticism

  • Greg Scates, Moderator
  • Alan Skinner, Deputy Director, Inspections
  • Kimberly Kolar, Assistant Director, Enforcement
  • Lisa Calandriello, Associate Chief Auditor, Standards
10 a.m. - 10:15 a.m.

Break
10:15 a.m. - 10:55 a.m.

Case Study No. 1: Auditing Estimates

  • Kimberly Kolar
  • Lisa Calandriello
10:55 a.m. - 11:55 a.m.

Introduction to New Standards: ASC 606 and ASC 842

  • Sylvia Alicea, Professional Accounting Fellow, Securities and Exchange Commission
11:55 a.m. - 1:05 p.m. Lunch (on your own)
1:05 p.m. - 1:20 p.m.

Inspections Overview

  • Alan Skinner
1:20 p.m. - 2 p.m.

Case Study No. 2: Revenue

  • Alan Skinner
  • Lisa Calandriello
2 p.m. - 2:30 p.m.

Standards Update

  • Lisa Calandriello
2:30 p.m. - 3:10 p.m.

Case Study No. 3: Related Parties

  • Kimberly Kolar
  • Lisa Calandriello
3:10 p.m. - 3:25 p.m. Break
3:25 p.m. - 4:05 p.m.

Enforcement Update

  • Kimberly Kolar
4:05p.m. - 4:45 p.m.

Case Study No. 4: Substantive Analytical Procedures 

  • Alan Skinner
  • Lisa Calandriello
4:45 p.m. - 5 p.m.

Q&A and Closing Remarks

  • Steven Harris and all speakers