5/17/2024
1:00 AM - 3:00 AM Central

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Member:	$89.00
Non-Member:	$109.00

2 Credits

Webinars

Audit Reporting Advanced Concepts - Understanding the Impact of General Audit Procedures on Disclosures and Audit Report Modifications will provide guidance for properly altering financial statements and audit reports for certain complex transactions and events that are often uncovered through general audit procedures, such as subsequent testing, reviewing minutes, and more. Each set of financial statements and auditor's report thereon must properly address the unique circumstances of the specific reporting entity's circumstances. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has responsibilities for audit reporting and general audit procedures. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Objectives:
After attending this presentation, you will be able to...
Identify circumstances requiring audit report modifications and explanatory paragraphs
Determine the importance of applying general audit procedures to identify relevant footnote disclosures
Distinguish how to improve evaluating disclosures for completeness and understandability

Instructor:
Jennifer F. Louis, CPA

Fields of Study:
Auditing

Major Topics:

The major topics covered in this course include:

• Common reasons for modifying audit opinions
• Emphasis-of-matter or other-matter explanatory paragraphs
• General audit procedures to identify relevant transactions and events impacting financial statement presentation and disclosure
• Drafting relevant general footnotes, such as related party transactions, subsequent events, loss contingencies, and more
• Improving the footnote drafting process

Webinar

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5/17/2024

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