Auditing - Ability to Continue as a Going Concern
Credit Hours: 3
CPE Category: Auditing
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA.
This 3 hour CPE Webinar will review the auditor's responsibility in evaluating an entity's ability to continue as a going concern.
This course will cover the following topics:
- Review the procedures that may identify conditions and events which may indicate there could be substantial doubt
- Review circumstances in which an auditor may express a qualified versus an unqualified opinion
- Review questions and interpretations within the scope of SAS No. 64
- Discuss the factors related to the principal auditor's decision to make or not make reference to another auditor and the necessary procedures in either case