Auditing - Supplementary Information, Client Illegal Acts and Analytical Procedures
SKU: 09-027-01-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 discuss reporting standards for financial statements prepared for use outside of the United States.
This course will cover the following topics:
- Review SAS numbers 51, 52, 54 and 56
- Describe the procedures to be applied to supplementary information required by FASB, GASB, or FASAB as provided by SAS No. 52
- Review SAS No. 54 and audit procedures in response to possible illegal acts
- Discuss the guidance provided by SAS No. 56 concerning analytical procedures and review factors