The ASB has a new SAS that provides the conceptual structure for the audit literature. If any of the (painfully long) list of redrafted and clarified SASs are something that every CPA should read cover-to-cover, this is the one.
The CPA Accounting and Auditing Update blogging team has a superb recap of the key ideas in that SAS.
Their post, The Principles and Objectives for Redrafted SASs, describes the changes from existing standards, highlights the structure of the new principles which provide the conceptual direction and organization of the standards, and introduces a few of the new definitions.
For an introduction to this key SAS, please read their post above.
In the pipeline is a two-hour CPE course from CCH. Keep your eyes open for it.