Auditing - Considering Management Plans and OCBOA Reports
SKU: 09-022-01-CPE
Credit Hours: 3
Level: Basic
CPE Category: Auditing
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA.
Course Description:
This 3 hour CPE Webinar will review SAS numbers 59 and 62 and discuss the auditors responsibility in evaluating an entity's ability to continue as a going concern.
This course will cover the following topics:
- Review auditor's considerations relating to management's plan and its effective implementation
- Review SAS numbers 59 and 62
- Define comprehensive basis of accounting
- Review circumstances that require explanatory language in the auditor's special report.