Giving Purpose to Procedures
Analytical procedures are used throughout the audit process for risk assessment, planning, and developing conclusions. Analytics may also provide substantive audit evidence to supplement tests of details. Moreover, they are required for review engagements and offer insights for other engagements. We discuss the primary roles of analytical procedures then illustrate examples that you can consider for your own professional endeavors.
Dr. Christopher J. Harper, CPA, MBA – Director of Education & Assistant Professor, Grand Valley State University Seidman College of Business, Grand Rapids

The Case for AI in Auditing
Explore the issues driving the surge of AI in the auditing realm, including risk assessment, data analysis and more efficient, more accurate audits. Then, examine recent case studies to explore best practices and considerations for maintaining high professional judgement, skepticism and auditor responsibility. 
Karl W. Egnatoff, CPA.CITP – Tymes, LLC, Myrtle Beach, SC

Common Frauds and the Red Flags Associated With Them
Fraud and abuse continues to be on the rise no matter what industry or how large the company is.  During this session, participants will learn about common fraud schemes and the red flags associated with them.
Meghan Fiore, CPA – Senior Manager, Forensics, BDO Alliance USA, Boston, MA
Josh Thielen – Director – Legal, Monitorships & Investigrations, BDO, Chicago, IL

Ethical Considerations in Effective Engagement Letters
Engagement letters are more than risk management tools—they document the ethical foundation of the CPA–client relationship. Examines how engagement letters support compliance with the AICPA Code of Professional Conduct, including conflict of interest disclosures, confidentiality requirements, communication with predecessor auditors, and transparency in scope and responsibilities. Evaluate how clear documentation and thoughtful engagement terms reinforce integrity, objectivity, and professional judgment in practice.
Raymond T. Rowe, CPA, JD – Attorney, Raymond T. Rowe PC, Troy

From Risk to Response: Strengthening Controls and Oversight
Explore risk through a practical, risk-based lens that prioritizes prevention and organizational accountability. Strengthen understanding of internal controls, enterprise risk management, and financial and operational audit practices to better identify and mitigate potential threats. Apply practical strategies to enhance oversight, improve risk assessment processes, and reinforce organizational resilience.
Gabrielle Wafer – Senior Manager, Risk and Accounting Advisory, Plant Moran, Southfield

Top Concerns Regarding Going Concern Uncertainty
Providing disclosures related to an entity’s ability to maintain operations for a reasonable period of time is a crucial tool for decision makers, but financial statement preparers and auditors must be able to discern what information is most relevant. Analyze what information should be included in going concern disclosures, including off-balance sheet items such as credit lines or other items not part of the company’s balance sheet, but still contribute to the overall financial context of an organization.
Jennifer F. Louis, CPA – Founder, Emergent Solutions Group, Charlotte, NC

QMS Standards – The Year After Implementation
The AICPA’s quality management standards became effective on Dec. 15, 2025 and brought significant changes to firms' processes. Explore lessons learned, including approaches to risk assessment and developing right-sized policies and procedures. Compare how the standard affected smaller firms as compared to larger firms. Discuss how these changes will affect your 2026 peer review and what you need to know to perform effective monitoring and to stay on the path toward a successful peer review.
Duane Reyhl, CPA, CGMA – Audit & Accounting Partner, AHP, Midland