The AICPA’s technical hotline provides prompt, high-quality, non-authoritative advice by phone concerning issues related to auditing standards. The objective of this course is to enhance participants’ knowledge and application of professional judgment by providing a review of the top 12 auditing “speed bumps” faced by practitioners as reflected by continual AICPA Technical Hotline calls over the past year. For example: Auditing in the current economic environment · Going concern and subsequent event issues · Auditing fair value measurements · SAS Nos. 114 and 115 communications · Auditing hard-to-value investments