The standard audit report will soon receive an overhaul. This course investigates major changes to the contents and format of audit reports for private entities while exploring the influence of changes to audit reports for public companies.
CPAs in public practice who perform audits of private entities and accounting professionals in industry whose financial statements are subject to external audit procedures
- Understand major changes to the standard audit report
- Appreciate the way that public company audit reports have impacted reports for private entities
- Be able to distinguish required and optional provisions
- Examples of current public company audit reports
- Implications of SAS No. 134
- Exploration of illustrative audit report examples
- Potential communication of Key Audit Matters (KAMs)
Basic working knowledge of auditing standards
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