A review of the four complex and problematic audit areas, leases, pensions, equity and taxes, and their associated risks.
NASBA Field of Study
Tom Noce, Lynford Graham
This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle.
Review the necessary components of financial statements prepared under generally accepted accounting principles (GAAP), including disclosures, preparation systems, adequate segregation of duties, and a review process.
Understand the risk assessment process as it applies to financial statement presentation and disclosure.
Types of controls
Explore the types of controls that you might encounter when the client self-prepares the financial statement or when the financial statements are prepared by the auditor.
Understand the effect of special purpose frameworks when encountered.
Group ordering for your team
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