Auditing - Using Specialists and Issuing Comfort Letters
SKU: 09-025-01-CPE
Credit Hours: 4
Level: Basic
CPE Category: Auditing
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA.
Course Description:
This 4 hour CPE Webinar will discuss the review the guidance of SAS No. 73 in respect to the use of a specialist in an audit
This course will cover the following topics:
- Identify procedures an auditor may consider performing to access laws and regulations that may affect the audit of a governmental entity
- Discuss how the auditor should proceed in instances where noncompliance could have a material effect on federal financial assistance programs
- Define the applicability of SAS No. 76 in regards to comfort letters in compliance with SEC requirements