Information and Documents Included in the Auditor's Report
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 discuss the guidance concerning other information and documents included in addition to audited financial statements and the independent auditor's report.
At the end of this webinar series, students will be able to:
- Review the procedures an independent auditor should consider in regards to SAS No. 12 Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments
- Discuss the auditor's responsibility in expressing an opinion in the auditor's report
- Review SAS No. 29 and its guidance on reporting on information accompanying the basic financial statements in auditor-submitted documents
- Discuss supplementary information required by GAAP in terms of SAS No. 29..